Northumbria Healthcare: when HMRC’s guidance is binding
In Tax Adviser (April 2024), I considered the Chelmsford City Council [2022] UKUT 149 (TCC) decision on whether local au...
Local authorities: VAT on income generating activities
In 2020, the First-tier Tribunal handed down its initial decisions in three linked appeals: Chelmsford City...
The status of Local Authority Trading Companies (LATCs) and similar wholly owned entities
Background In 2015 the CJEU in Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda...
Compulsory purchase orders: taxable supplies?
Aficionados of the minutiae of EU VAT law will be familiar with Article 13(1) of the EC Principal VAT Directive, which t...
Distortion of competition – is Judicial review an effective remedy?
Presumptions of distortion of competition following ‘NRA’ Notwithstanding the NRA Judgment, HMRC have twice recently –...
Significant distortion of competition
Introduction Early in 2017, the CJEU handed down Judgment in National Roads Authority v Revenue Commissioners [C‑344/15...
Exemption in the public interest
A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the...