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31 July 2020
Notification of Uncertain Tax Treatment - our response to the Consultation
In March 2020 Her Majesty’s Revenue and Customs (“HMRC”) released a consultation document (the "ConDoc") regarding a new proposal to bring forward …
06 July 2020
Mixed-use FinTech services not covered by the Investment Management Exemption
In BlackRock Investment Management (UK) Ltd v HMRC (C-231/19), the Court of Justice of the European Union (the "CJEU") held that management services …
29 June 2020
Place of Supply AG Opinion
Advocate General Hogan has delivered his opinion in Wellcome Trust Ltd (C-459/19), setting out his view that a "taxable person" who receives services …
19 April 2020
Zipvit: Supreme Court refers questions to Europe
The Supreme Court has made a referral to the Court of Justice of the European Union (the "CJEU") of questions concerning the availability of input VAT …
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