VAT: exam marking software not exempt
In RM Education plc v HM Revenue & Customs [2009] UKVAT V20911 (decision published 9 January 2009), the VAT Tribunal confirmed that exam marking software & associated services do not qualify...
View ArticleUK: VAT on intellectual property transfers and licences
The VAT rules on the place of supply of services – which includes the transfer and licensing of intellectual property – are changing from January 1st, 2010. The practical effect of this is relatively...
View ArticleClik here to view.
UK/ECJ: no VAT on sample CDs
EMI Group plc v HMRC (ECJ Case C-581/08) – EMI were seeking clarification of whether they needed to account for VAT on sample CDs provided to promoters and media businesses; the particular question was...
View ArticleEU: where to charge VAT on certain R&D activities
Kronospan Mielec sp zoo v Dyrektor Izby Skarbowej w Rzeszowie (Case C-222/09): the ECJ confirmed that where R&D services carried out by engineers are supplied ‘on a contract basis for the benefit...
View ArticleUK: The Guardian, and Amazon, and UK tax …
The Guardian’s headlines on VAT are beginning to irritate me. Amazon might “make UK publishers pay 20% VAT“, but only if it sells a service to those publishers and in that case, it would probably be...
View ArticleECJ: Licensing know-how intra-EU for lower VAT rate is not necessarily ‘abusive’
WebMindLicenses Kft. v Nemzeti Adó- és Vámhivatal Kiemelt Adó- és Vám Főigazgatóság (Case C–419/14) The ECJ decision on the WebMindLicenses case (published 17 Dec 2015) provides guidance on points to...
View Article
