VAT

CRC v Sportech plc and others, Upper Tribunal (Tax and Chancery Chamber)

VAT liability when old goods are traded in and new ones are purchased

Taylor Clark Leisure plc v CRC, Upper Tribunal (Tax and Chancery Chamber)

HMRC have uploaded a video guide for firms affected by VAT changes to the supply of digital services.

The YouTube clip comes ahead of 20 October, when businesses across the European Union will be able to sign up online for the Revenue’s new mini one-stop shop (MOSS) – which will remove the necessity to register for the tax with each country in which they provide broadcasting, telecommunications and e-services.

HMRC have updated their guidance on when VAT recovery may be possible for holding companies.

The change follows the decision in British Airport Authority (BAA) v CRC [2013] STC 752, in which the Court of Appeal confirmed that VAT is recoverable only where there is a direct and immediate link to taxable supplies.

K Oy (Case C-219/13), Court of Justice of the European Union

Bratt Auto Services; Bratt Auto Contracts (TC3799)

VAT tax point if invoice date is more than 14 days after job completion?

Lees of Scotland Ltd and Thomas Tunnock Ltd (TC3754)

The VAT liabilities on the purchase and future sale of development land

A little-known HMRC position could have wide-ranging VAT consequences for offshore construction companies

J Lee (TC3758)