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No recovery for VAT on takeover deal fees

Baker & McKenzie
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United Kingdom
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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

Compound interest on VAT reimbursements - the end of the road?

Baker & McKenzie
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European Union, United Kingdom
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April 26 2012

Taxpayers are not entitled to compound interest on reimbursements of wrongly charged VAT if rules allowing only for simple interest meet the principles of effectiveness and equivalence

VAT refund claims for credit card fraud: a boost for hard-pressed European retailers?

Baker & McKenzie
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European Union, United Kingdom
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December 12 2012

In a claim brought by Dixon, the UK First-tier Tribunal has referred questions to the Court of Justice of the European Union (CJEU) relating to the fraudulent use of credit or debit cards

No VAT recovery on service charge for commercial property

Baker & McKenzie
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European Union, United Kingdom
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December 12 2012

The Court of Justice of the European Union (CJEU) has ruled that the provision of property maintenance and cleaning services can form part of the main supply of leasing office premises, implying that its earlier decision in Tellmer is limited to the circumstances of that case

Airport park-and-ride is a single supply of parking

Baker & McKenzie
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European Union, United Kingdom
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April 26 2012

The European Court of Justice has ruled in the case of Purple Parking that a company supplying parking facilities and mini bus transfer to the airport terminal is making a single standard-rated supply of parking services and not separate supplies of parking and transport services

When is an agent not an agent?

Baker & McKenzie
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United Kingdom
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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

Special method of apportioning input tax more fair and reasonable than standard method

Baker & McKenzie
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United Kingdom
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December 12 2012

UK First-tier Tribunal has approved the proposed input tax attribution method for a taxpayer who provided exempt supplies of insurance as a small proportion of its business activities

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

Baker & McKenzie
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United Kingdom
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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

No recovery for VAT on take-over deal fees

Baker & McKenzie
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United Kingdom
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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

Scheme for sale of motor vehicles was an abuse of law

Baker & McKenzie
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United Kingdom
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July 2 2012

Leasing transactions that made use of the second hand margin scheme for motor vehicles were an attempt to obtain a tax advantage contrary to the purposes of the relevant law