Tolley's Tax Cases 2023

Beschreibung

This latest edition confirms the publication's illustrious reputation as the definitive guide to VAT cases. It includes summaries of over 4,000 court and VAT Tribunal decisions from 1973 to 1 January 2024. This edition has over 65 new case digests added. Notable additions include: Target Group [2023] UKSC 35 (scope of finance exemption) Gray and Farrar [2023] EWCA Civ 121 (consultancy services and place of supply) Hotel la tour [2023] UKUT 178 (TCC) (recovery of VAT on costs associated with share sale) Cabot plastics CJEU Case C-232/22 (creation of fixed establishment) Ince Gordan Dadds [2023] UKFTT 44 (TC) (recovery of VAT by holding companies) Sonder Europe Limited [2023] UKFTT 610 (TC) (supplies within the Tour Operators Margin Scheme) Yorkshire Agricultural Society [2023] UKFTT 389 (TC) (scope of fundraising exemption and conforming constitution) Illuminate skin clinics [2023] UKFTT 547 (TC) (health exemption). Bestandsnummer des Verkäufers ABE-1709963140411

Bibliografische Details

Titel: Tolley's Tax Cases 2023

Einband: Soft cover

Zustand: New