Nicole Kostic

RPC

Articles

Results 1 to 5 of 211


Changes to VAT for intra-EU chain transactions and zero rated goods

European Union, United Kingdom - January 30 2020 On 19 December 2019, the Value Added Tax (Place of Supply of Goods) Amendment Order 2019 (SI 2019/1507) (the Amendment Order) and the Value Added Tax…

Adam Craggs

Changes to the rules relating to distance sales

United Kingdom - January 30 2020 On 2 December 2019, Council Directive 2019/1995, which seeks to introduce changes to the rules relating to distance sales, was published in the…

Adam Craggs

News Corp - digital newspapers are “newspapers” for VAT purposes

United Kingdom - January 30 2020 In News Corp UK & Ireland Ltd v HMRC [2019] UKUT 0404 (TCC), the Upper Tribunal (UT) has reversed the decision of the First-tier Tribunal (FTT) and…

Adam Craggs

HMRC publishes guidance on the proposed changes to the tax rules for calloff stock arrangements

European Union, United Kingdom - January 30 2020 On 23 December 2019, HMRC published new guidance on the proposed changes to the VAT treatment of call-off stock provided for by Council Directive (EU)…

Adam Craggs

Gray & Farrar International - the services supplied by a matchmaking business did not fall within the “services of consultants”

United Kingdom - January 30 2020 In Gray & Farrar International LLP v HMRC [2019] UKFTT 684, the First-tier Tribunal (FTT) has held that the matchmaking services supplied by the…

Adam Craggs