WEBINAR: The Leading VAT Cases in 2023
24 November 2023
As we approach the end of the year, it is time once again for Temple Tax Chambers' review of the leading VAT cases from the last 12 months.
2023 is like previous years, with a large number of court and tribunal decisions of interest to VAT practitioners. The leading cases this year include three from the Supreme Court including News Corporation on the 'always speaking' rule and Target on the financial services exemption. This also exercised the FTT in an appeal brought by JP Morgan Chase, with the added bonus that the single supply rules were discussed, thus allowing us to talk about these (again).
As ever, the CJEU has been active - although the number of its VAT decisions has been dipping. Even so, there are decisions on public sector VAT, the scope of VAT exemptions, the right to deduct and VAT grouping. Even outside the EU, VAT practitioners in the UK still need to keep a close eye on Luxembourg.
As for Brexit, HMRC has recently told us that some EU law principles continue for VAT, Brexit notwithstanding. What does this mean for VAT cases next year - and beyond? And the Commission's proposals for VAT in the gig economy grind on towards enactment, with significant implications for platforms outside the EU.
Join Denis Edwards and Siobhan Duncan on-line at Temple Tax Chambers on Wednesday, 13th December at 5:30 pm for this year's VAT update.
BOOK HERE: https://www.eventbrite.co.uk/e/the-leading-vat-cases-in-2023-tickets-765650369867?aff=oddtdtcreator
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