The Leading VAT Cases in 2022
14 December 2022
Join Denis Edwards at Temple Tax Chambers to discuss this year's leading VAT cases.
This year has once again brought a large number of court and tribunal decisions on VAT. On many VAT questions, 2022 has been a bumper year. Leading cases have included rulings on who is a taxable person, such as Case C-98/21 on holding companies and Chelmsford CC on public sector VAT. The CJEU has also been busy (again) with disputes about place of supply and the conditions for the right to deduct. Indeed, building on its decisions in the last few years, the CJEU has had a lot to say in 2022 on the right to deduct and this seminar will review the key cases, including Zipvit.
In the domestic courts, key cases have ranged over all the essential VAT principles including several interesting cases on exempt and zero rated supplies. VAT and vouchers are also in the mix, with decisions of the CJEU and FTT to consider.
The seminar will take note of reforms in the pipeline for VAT and the gig economy, on which the Advocate General's Opinion in Fenix International may point the way.
Register here: https://www.eventbrite.co.uk/e/the-leading-vat-cases-in-2022-tickets-477375883117
Denis Edwards practises tax from Temple Tax and is a VAT specialist. He appeared for the taxpayer in HMRC's appeal to the UK Supreme Court in Lothian NHS.