VAT

Governments around the world are increasingly turning to indirect taxation to stimulate their economies, according to EY.

A new report from the accountancy giant shows that the rates of VAT and similar sales taxes have risen year-on-year in the aftermath of the global financial crisis. The average standard rate has climbed in EU member states from 19.5% in 2008 to a high of 21.6%, with even low-rate countries like Luxembourg upping their base.

CJ Palau & RC Loughran (TC4251)

Sam Smith t/a Heliops UK (TC4237)

Determining the correct VAT flat rate for vehicle painting and repairs

B Kelly (TC4108)

The VAT applicable to a UK company selling and dispatching goods from Poland

When does a VAT liability arise when payments are made by PayPal?

CRC v Royal College of Paediatrics and Child Health; Coleridge (Theobalds Road) Ltd, Upper Tribunal

Can input VAT charged on an unused hotel room be reclaimed by a business?

HMRC’s newly published Revenue & Customs Brief 2 (2015) (RCB 2/15) provides further guidance on the effect of the judgment of the Court of Justice of the European Union (CJEU) in Skandia America Corporation (USA), filial Sverige (C-7/13) on the UK VAT grouping provisions.

Skandia America Corporation was incorporated in the United States. The business had a branch in Sweden that became part of a Swedish VAT group. The local tax authority viewed services provided by Skandia America to its Swedish branch as taxable transactions.

CRC v Changtel Solutions UK Ltd (formerly Enta Technologies Ltd)