Commentary

Latest developments

Latest developments
Latest developments | Commentary

Latest developments

Latest developments | Commentary

Latest developments

December 2021 updates

  1.  

    •     Reference to the High Court ruling in regarding an injunction in S&S Consulting Services (VAT evasion and cancellation of VAT registration) (V2.153)

  2.  

    •     Reference to the FTT decision in Kemwater ProChemie s. r. o (disallowance of input tax and suspected fraud) (V3.402)

  3.  

    •     Reference to the FTT's decision in Reverand Jane Taylor (exemption for spiritual welfare) (V4.150)

  4.  

    •     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)

  5.  

    •     Update on the Government's plan around split payments and VAT (V5.146)

  6.  

    •     Details of the joint and several liability provisions introduced in Finance Act 2020 (V5.357A)

November 2021 updates

  1.  

    •     Details of the draft legislation contained in the Finance Bill 2022 relating to second-hand motor vehicles (V1.308, V3.534)

  2.  

    •     Division V2.1 has been revised and updated

  3.  

    •     Updated commentary regarding the introduction of freezones/freeports in the UK (V3.321)

  4.  

    •     Commentary on the potential measures announced in the Autumn Budget 2021 regarding the supply of second-hand vehicles in Northern Ireland (V3.610)

  5.  

    •     Commentary regarding the CJEU decision in Finanzamt München III v Dubrovin & Tröger (V4.143)

  6.  

    •     Details of the FTT's decision in Harley Scott Commercial (exclusion from land exemption for self-storage) (V4.113P)

  7.  

    •     Reference to the Upper Tribunal's decision in Mainpay (supply of staff or medical care) (V4.147)

  8.  

    •     Details of the draft legislation contained in the Finance Bill 2022 relating to dental prostheses (V4.147)

  9.  

    •     Details of

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