VAT on; VAT off: Martial Arts and the Education Exemption – 3PB

Posted February 6th, 2020 in chambers articles, education, news, sport, VAT by sally

‘In the 1984 film Karate Kid, Mr Miyagi admonished Daniel: “I say; you do. No questions”. However, with VAT, there are always questions.’

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3PB, 29th January 2020

Source: www.3pb.co.uk

VAT charges on digital versions of newspapers overturned – OUT-LAW.com

Posted January 9th, 2020 in EC law, electronic commerce, internet, media, news, statutory interpretation, VAT by tracey

‘A major publisher has been successful in overturning a previous ruling that found that the digital versions of its newspapers were subject to VAT charges.’

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OUT-LAW.com, 8th January 2020

Source: www.pinsentmasons.com

VAT ruling on Times digital edition could save News UK millions – The Guardian

Posted January 7th, 2020 in internet, media, news, VAT by sally

‘Rupert Murdoch’s newspaper group could be set for a substantial financial windfall after successfully arguing that the Times’ digital edition is effectively a print newspaper because its website is rarely updated.’

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The Guardian, 6th January 2020

Source: www.theguardian.com

CA: Litigants do not owe duty of care to opponents – Litigation Futures

‘Litigants do not owe a duty of care to their opponents, the Court of Appeal has made clear.’

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Litigation Futures, 18th December 2019

Source: www.litigationfutures.com

VAT recoverable on shareholder employee tax avoidance scheme says tribunal – OUT-LAW.com

Posted December 11th, 2019 in company directors, employment, news, shareholders, tax avoidance, taxation, tribunals, VAT by tracey

‘Advice on incentivising employees in a tax efficient manner has a direct and immediate link to the purposes of the business and so VAT input tax should be recoverable, even if the employees are directors and shareholders, the UK’s First-tier Tribunal (FTT) has ruled.’

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OUT-LAW.com, 10th December 2019

Source: www.pinsentmasons.com

High Court ruling “shows strength of Manolete model” – Litigation Futures

‘A High Court ruling refusing to set aside £4.3m judgment in default in a suppressed sales case shows the strength of the litigation funding model used by Manolete Partners, it has been argued.’

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Litigation Futures, 5th December 2019

Source: www.litigationfutures.com

Government revokes Brexit regulation after judicial review threat – Law Society’s Gazette

‘The government has pledged to not use Henry VIII powers to make Brexit legislation after a public law charity threatened legal action.’

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Law Society's Gazette, 17th October 2019

Source: www.lawgazette.co.uk

VAT reverse charge – Practical Law: Construction Blog

Posted September 5th, 2019 in construction industry, HM Revenue & Customs, news, VAT by tracey

‘Coming into effect on 1 October 2019, the reverse charge in relation to building and construction services is set to bring about a major change in how VAT is handled in the construction sector. All those involved – including developers – need to be aware of when it will apply and how it will work.’

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Practical Law: Construction Blog, 3rd September 2019

Source: constructionblog.practicallaw.com

Solicitors Can Recover VAT On Medical Reporting Organisation Fee: British Airways PLC v Prosser – Zenith PI Blog

‘Personal Injury analysis: Frances Lawley, barrister at Zenith Chambers, explores the decision in British Airways Plc v Prosser, which found that a solicitor can recover VAT on a medical reporting organisation fee.’

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Zenith PI Blog, 9th May 2019

Source: zenithpi.wordpress.com

Solicitors can recover VAT on full MRO fee, says appeal court – Litigation Futures

‘A solicitor does not have to investigate whether a medical reporting organisation (MRO) is right to charge VAT on the whole of its bill, the Court of Appeal has ruled in a case that it said affected “thousands” of others.’

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Litigation Futures, 3rd April 2019

Source: www.litigationfutures.com

Case Comment: Commissioners for HMRC v Taylor Clark Leisure Plc (Scotland) [2018] UKSC 35 – UKSC Blog

Posted October 3rd, 2018 in appeals, interpretation, news, Supreme Court, taxation, VAT by sally

‘This case revolves around Carlton Clubs Ltd’s (“Carlton”) claims for repayment of overpaid VAT following the change in VAT treatment of income generated from bingo and gaming machines.’

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UKSC Blog, 1st October 2018

Source: ukscblog.com

The reverse charge: shaking up VAT on construction services – Practical Law: Construction Blog

Posted July 13th, 2018 in construction industry, news, VAT by tracey

‘1 October 2019 will see a significant shake-up of the VAT rules in the construction sector. New rules will come into force on that date which will, in many cases, require the recipient of the supply of construction services, rather than the supplier, to account for VAT on the supply. Large and small businesses making standard-rated or reduced-rated supplies of construction services may be impacted. There may be cash flow implications, which could be positive or negative, for the businesses concerned.’

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Practical Law: Construction Blog, 11th July 2018

Source: constructionblog.practicallaw.com

Tax tribunal rules digital newspapers should be subject to VAT – OUT-LAW.com

Posted March 20th, 2018 in internet, media, news, taxation, tribunals, VAT by sally

‘A UK tax tribunal has ruled that digital versions of daily newspapers should be subject to VAT, unlike printed editions containing the same content.’

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OUT-LAW.com, 19th March 2018

Source: www.out-law.com

Appeal court rejects convicted VAT fraudster’s claim that solicitor forced her to drop appeal – Legal Futures

Posted December 19th, 2017 in appeals, fraud, law firms, news, solicitors, tax evasion, VAT by sally

‘The Court of Appeal has rejected the arguments of a convicted VAT fraudster that her former solicitors pressured her to drop an appeal that included a claim that they represented her badly and helped land her in jail.’

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Legal Futures, 19th December 2017

Source: www.legalfutures.co.uk

A Case of Little Interest? The Supreme Court’s Judgment in Littlewoods – Blackstone Chambers

Posted November 23rd, 2017 in appeals, HM Revenue & Customs, interest, news, Supreme Court, time limits, VAT by sally

‘The Supreme Court (‘SC’) on 1 November 2017 handed down judgment in Littlewoods Ltd and others v. HMRC [2017] UKSC 70. In a judgment of Lords Reed and Hodge (with whom Lords Neuberger, Clarke and Carnwath) agreed, the SC has unanimously allowed HMRC’s appeal against the decisions below of both Henderson J and the Court of Appeal (Arden, Patten and Floyd LJJ). The headline grabbing outcome is that approximately £17 billion of compound interest does not have to be paid by the Revenue to taxpayers who overpaid VAT and made Fleming claims for recovery. But the SC’s reasoning is of much wider interest.’

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Blackstone Chambers, 2nd November 2017

Source: www.blackstonechambers.com

UK government publishes post-Brexit customs legislation – OUT-LAW.com

Posted November 23rd, 2017 in bills, customs and excise, news, sale of goods, taxation, VAT by sally

‘Legislation that will underpin the UK’s standalone post-Brexit customs regime has been published by the government.’

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OUT-LAW.com, 22nd November 2017

Source: www.out-law.com

Bridge is not a sport and can’t have tax break, says European Court of Justice – Daily Telegraph

Posted October 27th, 2017 in EC law, international courts, news, sport, statutory interpretation, VAT by sally

‘Bridge is not a sport, European Union judges ruled today, in a decision that dealt a blow to British clubs’ hopes of a VAT tax break.’

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Daily Telegraph, 26th October 2017

Source: www.telegraph.co.uk

Software tools can benefit from VAT exemption, rules UK Tribunal – OUT-LAW.com

Posted September 19th, 2017 in computer programs, EC law, news, tribunals, VAT by tracey

‘A software tool can qualify for a VAT exemption, the UK’s First Tier Tribunal has ruled, rejecting arguments from HMRC that the provision of IT tools cannot benefit from an exemption in the EU VAT Directive.’

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OUT-LAW.com, 18th September 2017

Source: www.out-law.com

Law firm faces £68,000 VAT bill after tribunal rules electronic property search fees are not disbursements – Legal Futures

‘A leading north-west law firm has been ordered to pay £68,000 in VAT for electronic local authority property searches it procured from an agency, after a tribunal ruled that they should not have been treated as disbursements.’

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Legal Futures, 18th September 2017

Source: www.legalfutures.co.uk

HMRC policy on VAT and student accommodation is wrong, says Tribunal – OUT-LAW.com

Posted August 3rd, 2017 in construction industry, HM Revenue & Customs, news, universities, VAT by tracey

‘There is “absolutely no basis” for an HM Revenue & Customs (HMRC) policy that the VAT treatment of supplies made in relation to a building by a sub-contractor depends upon the treatment adopted by the main contractor, the UK’s First-tier Tribunal has decided in a case concerning student accommodation.’

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OUT-LAW.com, 3rd August 2017

Source: www.out-law.com