Latest developmentsDecember 2021 updates • Reference to the High Court ruling in regarding an injunction in S&S Consulting Services (VAT evasion and cancellation of VAT registration) (V2.153) • Reference to the FTT decision in Kemwater ProChemie s. r. o (disallowance of input tax and suspected fraud) (V3.402) • Reference to the FTT's decision in Reverand Jane Taylor (exemption for spiritual welfare) (V4.150) • A full update of Division V4.4 for the post-Brexit landscape which also includes Details of the UT's decision in Greenspace Ltd (reduced rate for energy-saving materials) (V4.409) • Update on the Government's plan around split payments and VAT (V5.146) • Details of the joint and several liability provisions introduced in Finance Act 2020 (V5.357A)November 2021 updates • Details of the draft legislation contained in the Finance Bill 2022 relating to second-hand motor vehicles (V1.308, V3.534) • Division V2.1 has been revised and updated • Updated commentary regarding the introduction of freezones/freeports in the UK (V3.321) • Commentary on the potential measures announced in the Autumn Budget 2021 regarding the supply of second-hand vehicles in Northern Ireland (V3.610) • Commentary regarding the CJEU decision in Finanzamt München III v Dubrovin & Tröger (V4.143) • Details of the FTT's decision in Harley Scott Commercial (exclusion from land exemption for self-storage) (V4.113P) • Reference to the Upper Tribunal's decision in Mainpay (supply of staff or medical care) (V4.147) • Details of the draft legislation contained in the Finance Bill 2022 relating to dental prostheses (V4.147) • Details of
• Reference to the High Court ruling in regarding an injunction in S&S Consulting Services (VAT evasion and cancellation of VAT registration) (V2.153)
• Reference to the FTT decision in Kemwater ProChemie s. r. o (disallowance of input tax and suspected fraud) (V3.402)
• Reference to the FTT's decision in Reverand Jane Taylor (exemption for spiritual welfare) (V4.150)
• A full update of Division V4.4 for the post-Brexit landscape which also includes Details of the UT's decision in Greenspace Ltd (reduced rate for energy-saving materials) (V4.409)
• Update on the Government's plan around split payments and VAT (V5.146)
• Details of the joint and several liability provisions introduced in Finance Act 2020 (V5.357A)
• Details of the draft legislation contained in the Finance Bill 2022 relating to second-hand motor vehicles (V1.308, V3.534)
• Division V2.1 has been revised and updated
• Updated commentary regarding the introduction of freezones/freeports in the UK (V3.321)
• Commentary on the potential measures announced in the Autumn Budget 2021 regarding the supply of second-hand vehicles in Northern Ireland (V3.610)
• Commentary regarding the CJEU decision in Finanzamt München III v Dubrovin & Tröger (V4.143)
• Details of the FTT's decision in Harley Scott Commercial (exclusion from land exemption for self-storage) (V4.113P)
• Reference to the Upper Tribunal's decision in Mainpay (supply of staff or medical care) (V4.147)
• Details of the draft legislation contained in the Finance Bill 2022 relating to dental prostheses (V4.147)
• Details of
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