David Anderson

David Anderson

David has 20 years’ experience in indirect taxes, with specialist knowledge in a wide range of matters, including liability issues, place of supply, exemptions and non‑harmonised reduced and zero rates of VAT, partial exemption, business/non‑business apportionment, penalties, MTIC fraud, joint and several liability, vouchers, distance selling, double taxation, tax authority rulings and excise duty. He has represented clients before the Tax Tribunal, the UK higher Courts and the CJEU.

VAT

Until recently, there was a clear distinction in EU law between economic and business activities. Michael Taylor and David Anderson ask what kinds of activity are now within the scope of VAT following recent CJEU rulings