*/
Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that Finmeccanica Group Services SpA (FGS) was entitled to a refund of VAT made under Council Directive (EC) 2008/9 on the basis that it had not made a supply in the United Kingdom. The tribunal decided that the FTT fell into error in its initial approach to the issue in the present case; and that the activities to which the services provided by the taxpayer related fell within the fairs exception in art 53 of Directive (EC) 2006/112 and the place where they were supplied was in the UK. It followed that the taxpayer was not entitled to the refund claimed.
Value added tax – Supply of goods or services. The Upper Tribunal (Tax and Chancery Chamber) (the tribunal) allowed the appeal by the Revenue and Customs Commissioners against a decision of the First-tier Tribunal (Tax Chamber) which had decided that Finmeccanica Group Services SpA (FGS) was entitled to a refund of VAT made under Council Directive (EC) 2008/9 on the basis that it had not made a supply in the United Kingdom. The tribunal decided that the FTT fell into error in its initial approach to the issue in the present case; and that the activities to which the services provided by the taxpayer related fell within the fairs exception in art 53 of Directive (EC) 2006/112 and the place where they were supplied was in the UK. It followed that the taxpayer was not entitled to the refund claimed.
Chair of the Bar Sam Townend KC highlights some of the key achievements at the Bar Council this year
Louise Crush of Westgate Wealth Management highlights some of the ways you can cut your IHT bill
Rachel Davenport breaks down everything you need to know about AlphaBiolabs’ industry-leading laboratory testing services for legal matters
By Louise Crush of Westgate Wealth Management sets out the key steps to your dream property
A centre of excellence for youth justice, the Youth Justice Legal Centre provides specialist training, an advice line and a membership programme
By Kem Kemal of Henry Dannell
Mark Neale, Director General of the Bar Standards Board, offers an update on the Equality Rules consultation
Joanna Hardy-Susskind speaks to those walking away from the criminal Bar
Imposing a professional obligation to act in a way that advances equality, diversity and inclusion is the wrong way to achieve this ambition, says Nick Vineall KC
Tom Cosgrove KC looks at the government’s radical planning reform and the opportunities and challenges ahead for practitioners
By Ashley Friday of AlphaBiolabs
