Does the Tour Operator Margin Scheme apply when reselling airline tickets?
A recent tribunal case with the European Court of Justice has raised the question…
[CONTINUE READING]2025 changes – VAT registration threshold for small enterprises to apply also to non-resident EU businesses
Summary New rules from 2025 will allow EU established businesses to avoid an…
[CONTINUE READING]2024 Olympics and Paralympics – VAT Recovery in France
With the successful completion of the 2024 Olympics and the Paralympics currently underway,…
[CONTINUE READING]VAT On Private School Fees
The new Labour Government has published draft legislation and guidance it intends on…
[CONTINUE READING]The Tax Trickery Of Doing Business In The US
Foreign businesses are attracted to the US because it offers a huge consumer market…
[CONTINUE READING]Bottled Science – When Is a drink, a Food?
This is the latest in the series of the eternal UK VAT questions; ‘Is…
[CONTINUE READING]Fixed Establishments In The EU – The Adient Case:
In an update to our recent news story, the European Court of Justice (ECJ…
[CONTINUE READING]Cross Border Sales Of Vouchers:
We have recently had a new development from the Court of Justice of the…
[CONTINUE READING]Romania Introduces Prefilled VAT Returns
Summary: The Romanian Tax Authorities (RTA) have published legislation that introduces prefilled VAT…
[CONTINUE READING]Finland – Parliament Adopted Bill Increasing Standard VAT Rate as of 1 September 2024
Further to our news story on 26 April regarding the proposed VAT rate change in Finland,…
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