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Summary and implications The European Court (CJEU) has ruled in the case of Dixons Retail plc v Commissioners (C-494/12) that a supplier must account for output VAT on payments received [...]

Summary and implications The European Court (CJEU) has ruled in the case of Bridport and West Dorset Golf Club (C-495/12) that green fees paid by non-members are VAT-exempt. This ruling [...]

Summary and implications HMRC has published a briefing (Brief 06/14) stating its revised policy on the ability of sponsor employers to recover input VAT incurred in the management of defined [...]

Summary and implications In the Danish case of ATP PensionService (ATP) (C-464/12), the Advocate General (AG), legal adviser to the European Court (the CJEU), has stated his opinion that: management [...]

Summary and implications The European Court (CJEU) has ruled in the case of Bridport and West Dorset Golf Club (C-495/12) that green fees paid by non-members are VAT-exempt. This ruling [...]

Summary and implications Following the recent Pollen Estate Court of Appeal decision, legislation has been introduced in the Finance Bill 2014 regarding the SDLT relief available to a charity where [...]

Summary and implications As is often the case with buses, a second important case on input tax recovery has come along shortly after another. The CJEU has ruled in AES-3C [...]

Summary and implications As is often the case with buses, a second important case on input tax recovery has come along shortly after another. The CJEU has ruled in AES-3C [...]

Summary and implications HMRC has published its latest consultation document 'Raising the stakes on tax avoidance', which it claims marks a 'significant new development' in its approach to tax avoidance. [...]

Summary and implications The General Anti-Abuse Rule (GAAR) was introduced in the Finance Act 2013 to counteract 'tax advantages arising from tax arrangements that are abusive'. The GAAR specifically aims [...]

Summary and implications Stamp duty land tax (SDLT) is not payable if the buyer is a charity, who is able to satisfy certain conditions and claim relief. In the joint [...]

Summary and implications In Project Blue Limited v HMRC [2013] UKFTT 378 (TC) the First-Tier Tribunal (Tribunal) considered for the first time the application of section 75A to a complex [...]

Summary and implications On 20 May HM Revenue & Customs (HMRC) released a consultation regarding the taxation status of some LLP members and the manipulation of profits and losses by [...]