VATupdate

UK: Indirect Tax Update 01/2015 | LinkedIn

UK: Indirect Tax Update 01/2015 | LinkedIn.

CJEU hears two important cases relating to the recovery of input tax by holding companies.

First-tier Tribunal decisions
* The Tribunal agreed – there is no legal basis for HMRC’s contention that the recipient of the transfer must be VAT registered in the member state of arrival of the goods. 

* the arrangements were redefined so as to ensure that the supplies remained taxable at the standard rate. 

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