V@ update - November 2020

Published on 26 November 2020

Welcome to the November 2020 edition of RPC's V@, an update on developments in the VAT world that may impact your business.

News

Case reports

SK Telecom - Advocate General opines that roaming services provided to customers staying temporarily in a member state are the subject of 'effective use' in that member state

In SK Telecom Co Ltd v Finanzamt Graz-Stadt (Case C-593/19), the Court of Justice of the European Union (CJEU) was asked to provide a preliminary ruling on the interpretation of point (b) of the first paragraph of Article 59a of Council Directive 2006/112/EC (the Directive). Read more

Crow Metals - HMRC fails to  establish that a taxpayer should have known that its transactions were connected with the fraudulent evasion of VAT

In Crow Metals Ltd v HMRC [2020] UKFTT 423 (TC), the FTT allowed an appeal by Crow Metals Ltd (Crow), a scrap metal trader in Essex, against HMRC's decisions to deny input tax in respect of supplies of scrap metal. HMRC failed to satisfy the burden of proof to establish that Crow should have known that its transactions were connected with the fraudulent evasion of VAT. Read more

Cheshire Centre - HMRC ordered to pay taxpayer's costs due to its unreasonable behaviour

In HMRC v Cheshire Centre for Independent Living [2020] UKUT 275 (TCC), the UT ordered HMRC to pay the taxpayer's costs even though HMRC had been successful, as it had acted unreasonably in introducing a new ground of appeal. Read more

 

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