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Deeks VAT News issue 49 

In this month’s Deeks VAT Newsletter, we delve into the Go City Limited case, where the First-Tier Tribunal addressed the VAT treatment of sightseeing passes. The key question was whether these passes should be seen as a supply of services or classified as multi-purpose vouchers—a distinction that significantly affects the timing and amount of VAT payable. This ruling has major implications for the tourism sector, especially for businesses offering bundled services. For a comprehensive analysis of the case and its potential impact, don’t miss this month’s edition!
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Deeks VAT News issue 48

In this edition of the Deeks VAT Newsletter, we delve into the significant Lycamobile case, a landmark in VAT litigation. This case has profound implications for businesses operating in the telecommunications sector, particularly concerning VAT compliance and the interpretation of tax laws across borders. We break down the key aspects of the case, the court’s decision, and what it means for your business. Stay informed on how this ruling could impact your VAT obligations and strategic planning.
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Deeks VAT News issue 47

Welcome to this month’s Newsletter      August 2024 issue 47 Keeping you up to date on VAT changes      In this month’s newsletter we cover the following: How to pay duties and VAT on imports – updated guidance         Fulfilment House Due Diligence Scheme registered businesses list updated   Inter-company charges: Do I add VAT? New HMRC VAT registration […]
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Deeks VAT News issue 46

Welcome to this months Newsletter      July 2024 issue 46 Keeping you up to date on VAT changes      In this months newsletter we cover the following:     More on separate and single supplies. The KFC dip pot case Hotel De La Tour UPDATE Telent Technology Services Ltd: no relitigation of input tax claim – UT VAT grouping […]
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Deeks VAT News issue 45

Welcome to this months Newsletter     June 2024 issue 45  Keeping you up to date on VAT changes     In this months newsletter we cover the following:    Are cosmetic skin treatments exempt medical care? The Skin Science case Managing a Customs Warehouse. Updated HMRC guidance VAT Tertiary Legislation – HMRC’s new guidance Treatment of voluntary carbon credits […]
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Understanding VAT Recovery on Share Sale Costs: Insights from the Hotel La Tour Case – UPDATE

You can read the origional article here Introduction The recent Court of Appeal (CA) judgment in the Hotel La Tour Limited (HLT) case has significant implications for businesses seeking to recover VAT on advisers’ fees related to share sales. On 21 May, the CA ruled in favour of HMRC, reinforcing the need for a direct […]
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Deeks VAT News issue 44

Welcome to this months Newsletter    May 2024 issue 44  Keeping you up to date on VAT changes    In this months newsletter we cover the following:   Fount Construction Ltd [2024] UKFTT 340 (TC) Block-Aid Ltd [2024] UKFTT 339 (TC) Business Brief on Tour Operators’ Margin Scheme B2B Road Fuel Scale Charges from 1 May 2024 DIY Housebuilder […]
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Understanding the Evolving VAT Landscape on Early Termination and Compensation Payments

As businesses navigate the complex interplay between contractual obligations and customer rights, understanding the VAT implications of early termination and compensation payments is crucial. Recent shifts in VAT policy, driven by Court of Justice of the European Union (CJEU) judgments and HMRC updates, have significantly altered the VAT treatment of these payments. This article explores […]
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Deeks VAT News issue 43

Welcome to this months Newsletter    April 2024 issue 43    Keeping you up to date on VAT changes    In this months newsletter we cover the following:    The interaction between Transfer Pricing and VAT VAT registration HMRC update New report finds HMRC performance the worst ever. HMRC plans to make permanent cuts to VAT helpline now reversed […]