Place of Supply of Services
Changes relating to land, including at exhibitions and conferences.
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VAT Insight
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Place of Supply Changes
HMRC have announced revised interpretations of the existing ‘place of supply’ rules affecting services connected to land that will impact the three types of service; stand space at exhibitions and conferences, storage of goods, and airport lounges.
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Listed Places of Worship Scheme
Following the Budget 2012 announcement of the removal of zero rating for alterations to listed buildings, the Government announced an extension to the Listed Places of Worship Scheme to now include repairs and maintenance as well as alterations.
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Energy Savings for Charities Removed
The Government has confirmed its intention to remove the reduced rate for energy saving materials installed in buildings used solely for a relevant charitable purpose
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Appeal Cases Creep Towards Conclusion
There have been updates in two important appeal cases recently, although both are only edging slowly towards their conclusion.
The case of Bridport and West Dorset Golf Club is challenging the VAT liability of green fee income received from non-members of the club and whether this should be treated as exempt income and the ongoing compound interest claim by Littlewoods Retail Ltd against HMRC has been referred back to the UK High Court by the ECJ.
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