Constable VAT Consultancy LLP

The South East Business Show 2013 is being held at the Copthorne Hotel, near Gatwick, on Friday 17th May. CVC will be on Stand 36 where you can talk to some of our consultants and enter our free prize draw; there may even be some Jaffa cakes!

Attendance to the show is free and with over 100 businesses presenting it should be a fantastic event. It would be great to see you there.

http://www.b2bsoutheast.com/

The European Court decision in the UK's VAT Grouping case was handed down yesterday.

The Court agrees that non-taxable persons can be included in VAT groups in accordance with current UK treatment.

HMRC has advised that there are no changes required to current UK legislation or policy following the Court's judgement and the UK will continue to permit the inclusion of non-taxable persons in VAT groups.

VAT Groups

On 9 April, the Court of Justice of the European Union ("CJEU") announced its judgement in the case of the EU Commission v Ireland on the issue of the inclusion of non-taxable persons within VAT groups.

Not a relevant association

In a recent Upper Tier Tribunal (UTT) case the taxpayer, the British Association of Leisure Parks, Piers & Attractions Limited, sought to overturn a First Tier Tribunal (FTT) decision that their subscriptions were not exempt from VAT.