VAT medical exemption legislation needs change
Tax Adviser readers will be familiar with the CIOT’s concerns arising from the Rapid Sequence case (see Richard Wild’s a...
Modernising VAT for cross-border e-commerce
Background The digital marketplace offers an opportunity for business expansion.
CJEU still not providing opinions in English
We continue to be concerned at the lack of English translations of some important opinions and judgments of the Court of...
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Pre-registration VAT: assets held when first registered
We have been asked to consider the application of the rules regarding ‘pre-registration VAT’ on assets held when a busin...
Use and enjoyment: making the rule work
The summer Budget announced proposals to extend the ‘use and enjoyment’ rules to prevent VAT avoidance....
Current VAT property issues
The Indirect Taxes Sub-Committee has been working on VAT issues relating to property.
Devolved air passenger duty
Background Air passenger duty (APD) is being devolved to Scotland and, if it agrees, Wales.
Deduction of VAT relating to foreign branches – update
We submitted a response to HMRC in April on the proposals to restrict the deduction of VAT incurred in the UK but relati...
VAT default surcharge – progress update
We engaged with HMRC several months ago on the operation of the default surcharge.
Place of supply of services – HMRC Notice 741A
HMRC published draft changes to Notice 741A but, as a result of comments received, have delayed publication of a change ...