August 2024 updates
• Reference to the First-tier Tribunal decision in Lycamobile UK Ltd (time of supply) (V3.133)
• Reference to the First-tier Tribunal's decision in CCLA Investment Management (V4.136G)
• Revenue and Customs Brief 8/24 (removal of VAT exemption for private school fees and boarding fees) (V4.145B)
July 2024 updates
• Reference to the Supreme Court decision in Lipton & Anr. (the continuing relevance of EU legislation) (V1.233A)
• Details of the CJEU's judgment in Finanzamt T v S (disregard of intra-VAT group supplies) (V2.189Z)
• Reference to the CJEU decision in Biedrība 'Latvijas Informācijas un komunikācijas tehnoloģijas asociācija' (meaning of business) (V2.203A)
• Details of the CJEU's judgment
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Web page updated on 26 Aug 2024 07:36