In the age-old matter of whether a supply is separate/composite/compound for VAT purposes which and what is the nature of that supply, the Court of Appeal case of Gray & Farrar International LLP has provided helpful guidance. A background to facts of the initial hearing (although this decision was overturned by both the UT and the CoA).
Source: deeksvat.co.uk
Latest Posts in "United Kingdom"
- Post-Brexit VAT: Why the EU Accepts Imperfect Export Proof but the UK Demands Perfection
- VAT Input Tax Denial Under Kittel Principle – Appeals Allowed Against HMRC
- SK Metals Ltd v HMRC: VAT Input Tax Deductibility and MTIC Fraud Knowledge
- UK Chancellor Considers VAT Rate Adjustments and Threshold Changes in Upcoming Budget
- Upper Tribunal Rules Cosmetic Treatments by Medical Professionals Can Qualify for VAT Exemption