Latest developments

August 2024 updates

1.  

   •     Reference to the First-tier Tribunal decision in Lycamobile UK Ltd (time of supply) (V3.133)

2.  

   •     Reference to the First-tier Tribunal's decision in CCLA Investment Management (V4.136G)

3.  

   •     Revenue and Customs Brief 8/24 (removal of VAT exemption for private school fees and boarding fees) (V4.145B)

July 2024 updates

1.  

   •     Reference to the Supreme Court decision in Lipton & Anr. (the continuing relevance of EU legislation) (V1.233A)

2.  

   •     Details of the CJEU's judgment in Finanzamt T v S (disregard of intra-VAT group supplies) (V2.189Z)

3.  

   •     Reference to the CJEU decision in Biedrība 'Latvijas Informācijas un komunikācijas tehnoloģijas asociācija' (meaning of business) (V2.203A)

4.  

   •     Details of the CJEU's judgment in Credidam (single and multiple supplies) (V3.105)

5.  

   •     Reference to the Court of Appeal decision in D.E.L.T.A. Merseyside Ltd & Anr. (identity of the supplier) (V3.127)

6.  

   •     Reference to the decision in Bottled Science Ltd (example of a product held not to be food) (V4.218)

June 2024 updates

1.  

   •     Notice 700/2 (May 2024) (V2.1)