De Voil Indirect Tax Service

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Commentary

SOURCE CURRENCY
Issue 298, November 2020

UPDATE INFORMATION

Binders 1 and 2

  • Reference to the extension of zero-rating to imported PPE until 31 December 2020 (V1.403)

  • Details of Chelmsford City Council v HMRC, Midlothian Council v HMRC and Mid-Ulster District Council v HMRC (capacity in which councils were acting; whether 'significant distortion of competition') (V2.213)

  • Details of the Advocate-General's opinion in UCMR - ADA (royalties collected by an intermediary) (V3.104A)

  • Reference to the Government's intention to open the first freeports in 2021 (V3.333)

  • Details of the CJEU decision in Vos Aannemingen (third party receiving benefit of supply - effect on input tax recovery) (V3.409)

  • Details of Revenue & Customs Brief 15/20 (recovery of import VAT - limitation to the owner of the goods) (V3.426)

  • Details of Netbusters (operator of commercial football leagues - VAT status of provision of pitches to participants) (V4.113N)

  • Details of the CJEU decision in United Biscuits (Pensions Trustees) (supply of pension fund management did not fall within the exemption for insurance) (V4.122)

  • Details of Revenue & Customs Brief 17/20 regarding the VAT liability of sonography services (V4.147 and V4.148)

  • Details of Revenue and Customs Brief 16/20 (VAT liability of payroll services) (V4.150)

  • Details of the CJEU decision in E. sp. z o.o. sp. k. (claims for VAT Bad Debt Relief) (V5.156)

  • Details of Swanage Rowing Club (penalty for issue of incorrect certificate for zero-rating - reasonable excuse) (V5.340)

  • Details of the updated HMRC internal guidance regarding deputising services and locums (V6.204)

  • Details of the updated HMRC internal guidance regarding employment bureaux (V6.235)


Binder 3
The following VAT Notices have been included in Part V8:

  • Notice 700/1/20 'Who should register for VAT' (October 2020)

  • Notice 700/11/20 'Cancelling your registration' (October 2020)

  • Notice 700/12/20 'How to fill in and submit your VAT return' (October 2020)

  • Notice 700/44/20 'Barristers and advocates' (October 2020)

  • Notice 701/57/20 'Health professionals and pharmaceutical products' (October 2020)

  • Notice 732 'Annual accounting' (October 2020)


Binder 5
The following Revenue & Customs Briefs have been included in Division V16.3:

  • RCB/17/20 VAT liability of private sonography services - First-tier Tribunal Decision


Contributors

David Milne , MA (Oxon), QC, FCA Editorial board member
David Rudling , ATII, AIIT, Technical Writer Contributor
Greg Sinfield , MA Cantab Editorial board member
Jude Buckley , AIIT Contributor
Michael Conlon , QC, CTA, FIIT Editorial board member
Penny Hamilton , LLB FIIT Editorial board member
 Philip Brigstock Consultant editor
 Ruth Corkin Contributor