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With the revised timeline for Making Tax Digital (MTD) announced last year, the main priority for HMRC has shifted to the on-time delivery of MTD for VAT; but what exactly is MTD for VAT? 

Last summer, Summit Electrical Installations Limited (Summit) successfully challenged HMRC’s VAT policy on new build student accommodation before the First Tier Tribunal.  Summit, which provid

The white paper on ‘The Future Relationship between the United Kingdom and the European Union’ published on 12 July 2018 declares that: ’The UK is leaving the EU, and as a result will leave the Sin

Background

In 2015 the CJEU in Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda Pública (C-174/17) effectively held that a company wholly

To pick up the story from the first article I wrote on VAT and property (‘Working it out’, Tax Adviser June 2018),

In autumn 2017, the CJEU handed down Judgment in Direktor na Direktsia Obzhalvane i Danachno-Osiguritelna Praktika – Sofia v Iberdrola Inmobiliaria Real Estate Investments EOOD (C-132/16)

Aficionados of the minutiae of EU VAT law will be familiar with Article 13(1) of the EC Principal VAT Directive, which the ECJ has held means that a public body acting as such when engaged in econo

VAT and property challenges are often best explained with a practical case study.

Many practitioners will have typical self-employed sole trader and partnership clients who rely mainly on their own skills to generate income for their business.

Can you think of three situations in the VAT world when the relevant time period to consider is more than four years?