26 March 2025| CATEGORIES: judicial review, Private school fees, VAT case| TAGS:
A case challenging the government’s decision to impose VAT on private school fees will take place in the High Court next week. The specific arguments are that the policy contravenes Article 2 of the First Protocol (right to education) of the ECHR, both on its own and when read in conjunction with Article 14 (protection from discrimination).
14 August 2024| CATEGORIES: EU VAT, General Court, VAT case| TAGS: Court of Justice, EU, General Court, VAT cases
From 1 October 2024 responsibility for EU decisions in VAT and customs cases will transfer from the Court of Justice of the European Union to the General Court of the European Union. The aim of the reform is to reduce the workload of the Court of Justice.
11 August 2023| CATEGORIES: input tax recovery, sale of shares, VAT case| TAGS: Holding company, input tax, sale of shares, VAT refund
The Upper Tribunal (UT) has released its judgment in the Hotel La Tour Limited case. The case concerned the recovery of VAT on advisers’ costs relating to the sale of shares in a subsidiary company.
The UT rejected HMRC’s appeal against the previous decision of the First-tier Tribunal (FTT) which had found that the VAT on the advisers’ costs could be recovered as there was a link to future taxable supplies.
