United Kingdom Supplies of ‘fractional ownership interests’ in a property are standard rated – HMRC v Fortyseven Park Street Limited 22 May 2019109 views1 min read Source: bailii.org HMRC update of VAT Notice 701/1 ‘How VAT affects charities’ and VAT Notice 701/6 ‘Charity funded equipment for medical and veterinary uses’ ECJ Case C-235/19 (United Biscuits (Pensions Trustees) Ltd) – Questions – Supplies of pension fund management services; insurance transactions – VAT exempt?