VAT

CRC v Sunico A/S and others, Chancery Division

CRC and another v Brunel Motor Company Ltd, Upper Tribunal (Tax and Chancery Chamber)

HMRC have issued Revenue & Customs Brief 9/13 to address the VAT implications of regulatory changes that will affect the way employee benefit consultants, and others providing services to employers for the setting up and administration of workplace contract-based pensions, will be remunerated in the future.

It does not include services supplied to employers or trustees in respect of occupational pension schemes held through trusts.

European Commission v Ireland, ECJ

Special Metals and Engineering Ltd (TC2362)

DVLA given access to the Revenue’s VAT systems

When considering the VAT liabilities of a land consultant, it is important to draw a distinction between property management services and property investment portfolio management services

British Association of Leisure Parks, Piers and Attractions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

The personal income tax and National Insurance liabilities of a cricket coach are increasing and consideration is being given to incorporation of the business. Will this adversely affect the VAT position?

Following the line of supply can be critical in determining VAT liability, particularly when dealing with independent financial advisers

Nap Anglia Ltd (TC2579)

HMRC pledge follows scheduled lack of service