In March 2020 HMRC released a consultation document regarding a new proposal for legislation requiring large businesses to notify HMRC where they have adopted an “uncertain tax treatment”. This post comprises an abridged version of our response to that consultation, and a link to the full version. Read more

In BlackRock v HMRC (C-231/19), the CJEU held that management services provided by a financial technology services platform for the management of a mix of special investment funds and other investment funds could not benefit from the investment management exemption contained in Article 135(1)(g) of the Principal VAT Directive. Read more

Advocate General Hogan has delivered his opinion in Wellcome Trust Ltd (C-459/19), setting out his view that a "taxable person" who receives services exclusively for the purposes of non-economic activities will nevertheless be treated as a "taxable person" for the purpose of determining the place of supply of those services (for VAT purposes). Read more

The Supreme Court has referred to the CJEU questions concerning the availability of input VAT deductions where the relevant supplies were mistakenly treated as exempt for VAT purposes. Read more

With a Brexit deal still out of reach, the UK government has introduced the Taxation (Cross-border Trade) Act 2018 setting out the customs regime for when the UK finally leaves the European Union.  We consider its provisions and explain how it fits in with wider legislation. Read more

This bulletin considers new disclosure obligations relating to VAT and other indirect taxes, introduced with effect from 1 January 2018. Read more

In Littlewoods Ltd and others v HMRC [2017] UKSC 17, the Supreme Court delivered a controversial decision in favour of HMRC, resulting in the failure of the taxpayer's claim for compound interest of £1.2 billion. Read more

This article examines the merits of the current claims against HMRC for repayment of VAT charged on the supply of investment management services to defined benefit pension schemes, and how scheme sponsors might restructure their arrangements in order to secure recovery of VAT on those services (if the current claims against HMRC prove unsuccessful). Read more