VAT updates: September 2015

Graham Elliott casts his expert eye over the recent controversial VAT cases including the failed HMRC arguments over partial exemption in Volkswagen Financial Services, tick-box rage over HMRC's unyielding online terms and conditions in Garrod and zero rate acceptance in the Colaingrove case over verandahs for caravans

Case report: Groundhog Day and input tax in Volkswagen FS case

HMRC has suffered yet another defeat in the courts relating to partial exemption policy. This particular decision, by the Court of Appeal, related to the attribution of overheads to taxable and exempt supplies.

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Case report: Groundhog Day and input tax in Volkswagen FS case

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