When is an agent not an agent? *

United Kingdom - March 29 2013
In multi-party arrangements, the question of who the supplier(s) of a service is and who acts as an agent is fundamental for VAT purposes. The recent…

Co-authors: Mark Agnew, David Jamieson, Adam R. Peacock.

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Advocate General provides welcome clarification on VAT grouping *

European Union, Ireland, Sweden - March 29 2013
The VAT grouping rules in Ireland (which are similar to the UK rules and allow non-taxable persons such as non-active holding companies to be members…

Co-authors: Mark Agnew.

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No recovery for VAT on takeover deal fees *

United Kingdom - March 29 2013
The UK Court of Appeal has held in the case of BAA plc that VAT on a holding company's deal fees for acquiring target company shares is not…

Co-authors: Mark Agnew, David Jamieson.

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No recovery for VAT on take-over deal fees *

United Kingdom - February 26 2013
The English Court of Appeal has held in the case of BAA plc that VAT on a holding company's deal fees for acquiring target company shares was not…

Co-authors: Mark Agnew, David Jamieson.

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Separate supplies of pitch hire and league management services provided by a single supplier *

United Kingdom - December 12 2012
The UK First-tier Tribunal has determined that a company which operates five-a-side football pitches and organises and administers competitive football leagues, is supplying two discrete services for VAT purposes.

Co-authors: Mark Agnew, Adam R. Peacock.

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