News

Hastings Insurance Services - Place of Supply April 2018

Place of Supply - Right to deduct input taxHastings ('H') provided insurance broking services to a connected offshore provider of insurance Advantage ('A'). Read more...

LIFE Services - UT Decision is kiss of death for non-regulated welfare providers March 2018

The UT's decision in the case of LIFE Services Limited [2017] UKUT 484 has been welcomed by HMRC as proof that the UK legislation is on all fours with the EU legislation concerning the provision of welfare services. Read more...

Exemption for Time Share interests in land March 2018

Fortyseven Park Street LimitedVAT liability of supply of time share interests in land  The Upper Tier were tasked with deciding whether the supply of 'fractional interests' in accommodation in a boutique London hotel constituted taxable supplies - 'the provision of accommodation in the hotel sector or sectors with a similar function' - or fell within the article 135 exemption for 'the leasing or letting of immoveable property'. Read more...

VAT Assessments - Technical Knockouts January 2018

VAT Inspections - Conduct of HMRC OfficersLast year's case "The Barty Party Company Limited" offers a timely reminder that HMRC officers must follow a strict protocol when conducting tax-payer enquiries. Read more...

Crowdfunding projects - Time of supply - Lunar Missions Limited January 2018

Lunar Missions Limited vs HMRCCrowdfunding project to raise monies to send a research module to the moon. Read more...

EU Commission ready to overhaul cross border VAT system November 2017

In a concerted effort to combat carousel type fraud the EU Commission has announced some far reaching changes to the way intra-EU transactions taxed. Read more...

Input Tax - Right to deduct - 3rd party beneficiary October 2017

The recent Bulgarian case (Sofia v 'Iberdrola Inmobiliaria Real Estate Investments' EOOD) highlights an interesting issue. Read more...

Mercedes-Benz Financial Services UK Ltd - Contract Hire - A supply of goods or services? October 2017

The longstanding orthodoxy on credit sale type transactions is that the supply is one of goods where the contracts contemplate title to the goods passing to the 'consumer' on completion of the credit terms (e. Read more...

Wilson Leisure Developments Limited - Agent or Principal October 2017

Wilson Leisure Developments Limited'Agent or principal in the supply of holiday accommodation'  WLD sold holiday lodges to investors and subsequently agreed to pay lodge owners a guaranteed return on their investment if the owners agreed to allow them to market and manage the letting of the property for 46-48 weeks of the year. Read more...

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