De Voil Indirect Tax Service

This content is unique to LexisNexis

Commentary

SOURCE CURRENCY

November 2023


UPDATE INFORMATION

  • Details of draft Finance Bill legislation on the interpretation of VAT law and EU law (V1.233A)

  • Reference to the First-tier Tribunal's decision in Piramal Healthcare (continued effect of EU law in the UK) (V1.233A)

  • Reference to the decision of the Upper Tribunal in Dollar Financial UK Ltd (retrospective amendment to VAT grouping date) (V2.190AA)

  • Updated to reflect HMRC Manuals VBNB72200, VBNB72300, VBNB74600, VBNB75990 (business and non-business activities) (V2.203A)

  • Reference to the First-tier Tribunal decision in KRS Finance Ltd v HMRC (V3.462)

  • Updated to reflect the latest HMRC guidance on the second-hand motor vehicle payment scheme (V3.534, V3.534A)

  • Reference to the First-tier Tribunal decision in JPMorgan Chase Bank, NA v HMRC (V4.136I)

  • Reference to the First-tier Tribunal decision in Derby Quad Ltd (application of the VAT exemption for cultural services) (V4.176)

  • Updated references to Notice 701/6 (charity funded medical equipment) (Division V4.2)

  • Reference to the First-tier Tribunal decision in United Biscuits (whether biscuit covered with chocolate) (V4.219)

  • Reference to the Value Added Tax (Refunds to 'Do-It-Yourself' Builders) (Amendment of Method and Time for Making Claims) Regulations 2023,SI 2023/1201 and the associated HMRC policy paper (V5.164)

  • Reference to the First-tier Tribunal decision in Vistry Homes Ltd (the arguments presented for HMRC regarding estoppel were rejected) (V5.405)

Contributors

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