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Nicole Kostic



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Amendments to the reduced VAT rate for energy-saving materials

United Kingdom, European Union - June 21 2019 On 20 May 2019, the Value Added Tax (Reduced Rate) (Energy Savings Materials) Order 2019 (SI 2019958) was made, amending the scope of the reduced VAT...

Robert Waterson, Adam Craggs.

National Car Parks - Are overpayments consideration for VAT purposes?

United Kingdom - June 14 2019 In National Car Parks Ltd v HMRC 2019 EWCA Civ 854, the Court of Appeal has confirmed that excess amounts paid by customers at pay and display car...

Regulations introduce VAT reverse charge for construction services

United Kingdom - May 30 2019 On 29 April 2019, HM Treasury made regulations introducing a VAT reverse charge on specified construction services. The regulations are effective from...

Adam Craggs.

Cardpoint - cashpoint services not exempt from VAT (AG opinion)

United Kingdom, European Union - May 30 2019 On 2 May 2019, Advocate General (AG) Bot delivered his opinion in Finanzamt Trier v Cardpoint GmbH, in relation to the scope of the VAT exemption for...

Adam Craggs.

Buckingham Bingo - failed attempt to resurrect a claim

United Kingdom - May 30 2019 In Buckingham Bingo Ltd v HMRC, the Upper Tribunal (UT) has upheld the decision of the FTT that once a taxpayer has foregone its appeal against an...

Adam Craggs.