Value Added Tax

hmrc tax lawyers in london

ECJ asked to consider UK’s VAT Treatment of Supplies made to Unregistered Sellers

In the recent case of Avon Cosmetics Limited (Avon) v HMRC (LON/2004/1028) the First Tier Tribunal (“FTT”) considered the appellant’s claim for Value Added Tax (“VAT”) relating to the repayment of a significant amount of VAT, estimated at £14 million. The FTT stated that, as this matter related to the validity of Article 11 of the …

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VAT on Self Storage of Goods: Impact on Landlords

HM Revenue and Customs (“HMRC”) have issued a VAT Information Sheet 10/13: Provision of Storage Facilities (“the Information Sheet”) which provides clarity as to what constitutes “storage of goods” for the purposes of Value Added Tax (“VAT”) payable on storage facilities. The purpose of the Information Sheet is to establish the correct VAT liability for the use of storage facilities.   VAT Implications: Storage of …

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UK Tax Tribunal Rules on ‘Abusive’ Process Devised to Avoid VAT

In the recent case of Julian Massey and Beryl Massey T/A Hilden Park Partnership v HMRC [2013] the First-tier Tax Tribunal (FTT) ruled that a process to avoid paying Value Added Tax (“VAT”) on suppliers of sporting service was ‘abusive’. The Tribunal held that these services would have attracted VAT and that the doctrine of abuse of …

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