
De Voil Indirect Tax Service
This content is unique to LexisNexis
Commentary
SOURCE CURRENCY
UPDATE INFORMATION
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 |