European Tax

Imagine a scenario where two companies are in a VAT group and one supplies investment management services to the other. Consideration for...

Not as far as HMRC would appear to want it to. The First-tier Tribunal’s procedural decision in Motorplus is another example of somewhat...

Young drivers can get a specialised form of motor insurance if they have a device fitted to the car which records and transmits...

According to the decision of the Court of Justice of the European Union of 16 May 2024 (C-746/22), the Hungarian rule that does not allow...

The UK Court of Appeal’s decision in Hotel La Tour has dashed taxpayers’ hopes of being more readily able to recover VAT paid on deal...

Which comes first? This is the question that faced the Upper Tribunal in respect of the time of supply and VAT grouping rules in...

VAT has often held the answer to many of life's greatest mysteries. Why does my sandwich cost more if I eat in rather than eat out? Or if...

Registered charities in the UK benefit from a broad exemption from most tax, so they might be forgiven for assuming that they are also...

The CJEU’s judgment in Case C-156/20 Zipvit v HMRC clarifies that, for the purposes of Article 168(a) of the Principal VAT Directive, VAT...

On 7 December 2021, the EU Council agreed on a proposal to update rules on value added tax (VAT) rates. This proposal builds on the 2016...

In a decision dated 11 December 2020 (Valueclick case), previously covered in this blog, the French Administrative Supreme Court (Conseil...

The Irish Minister for Finance, Paschal Donohoe, and the Irish Minister for Public Expenditure and Reform, Michael McGrath made their...

The Commission's Communication on Business Taxation for the 21st century sets out reams of important tax policy announcements, whilst...

Following a previous post on the Spanish VAT rules for UK taxpayers after Brexit, this post addresses the so-called use and enjoyment VAT...

Clashes between deeming provisions in a complex tax code inevitably give rise to tricky technical questions and, quite often, litigation....

The UK’s headline corporation tax rate is set to rise to 25% from April 2023 (with a commensurate increase in the diverted profits tax...