This month’s bumper edition of the ITU has news of the budget, the Windsor Agreement, and several cases from the Court of Justice of the European Union (CJEU) the UK courts and Tribunals.
The UK budget includes widening VAT reliefs for medical services and prescriptions in line with changes to NHS practices. It also includes a consultation on the widening of reliefs for energy saving materials.
The social media platform, Fenix International, has suffered a setback at the CJEU, which found the implementing regulations thatstill have direct effect in the UK are validly made in accordance with the Principal VAT Directive (PVD). The case can now proceed in the First Tier Tribunal (FTT).
The Supreme Court has ruled that Newscorp’s historic electronically supplied newspapers were not zero rated. The Court of Appeal concluded Greenspace’s insulated conservatory roof panels are standard rated and Gray and Farrer’s high class matchmaking service is standard rated to non UK residents.
The Upper Tribunal (UT) found in favour of an NHS trust that consumables were included in in a supply of services, so VAT is recoverable, and that the time of supply rules trump VAT grouping for Prudential Assurance when its supplier made charges after it had left the VAT group
Source Grant Thornton
