De Voil Indirect Tax Service

This content is unique to LexisNexis

Commentary

SOURCE CURRENCY

February 2024


UPDATE INFORMATION

  • Reference to the First-tier Tribunal decision in Minstrell Recruitment & Others (the refusal of HMRC to register companies for VAT on the basis that VAT registration would be used for fraudulent purposes) (V2.134)

  • Details of the Fist-tier Tribunal's decision in Three Shires Trailers Ltd (self-supply conversion to motor car) (V3.242)

  • Details of the Upper Tribunal's decision in Hippodrome Casino (partial exemption standard method override) (V3.461C)

  • Reference to the CJEU decision in Dyrektor Izby Administracii Skarbowej w Lublinie (false invoices issued by an employee that included the employer's details without the employer's knowledge or consent) (V3.502)

  • Reference to SI 2024/128 (Value Added Tax (Distance Selling) (Amendments) Regulations 2024) (V3.602)

Contributors

Edd Thompson, ACA CTA  Author
Kevin Barke  Author
Greg Sinfield  Editorial board member
Andrew Brooks  Author
Michael Conlon  Editorial board member
David Milne  Editorial board member
Penny Hamilton  Editorial board member
Hammad Baig  Author
John Davison  Author
Alex Millar  Author