Two ECJ judgements have highlighted the importance of suppliers drafting invoices so as to meet requirements, thereby allowing customers to recover the VAT paid. In Senatex, the Court confirmed that the VAT authorities were correct to disallow VAT recovery where supplier invoices were incomplete; in this case missing VAT numbers. However, it also ruled that […]
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Entries by Ellis Chapman
The First Tier Tribunal has ruled in the case Zone Contractors Ltd (TC05330) that VAT on the purchase price of cars may be recovered by a business, where the employees’ employment contract specifies that no private use of company vehicles is allowed. This contrasts HMRC’s and previous tribunal’s stance that if the employee’s motor insurance […]
In the Court of Appeal case, Longridge on the Thames, a charity had claimed that the activities undertaken in a new building were non-business (relevant charitable) activities as the payments made by the participants were adjusted on the basis of ability to pay, and supplemented by charitable donation or income generated by other activities of […]