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Value added tax – Supply of goods or services. The taxpayer entered into a particular type of motor vehicle finance agreement, which might lead to customers acquiring a vehicle. The Revenue and Customs Commissioners (the Revenue) issued assessments to VAT on the basis that the agreement constituted a supply of goods and the First-tier Tribunal (Tax) (the FTT) dismissed the taxpayer's appeal. The taxpayer appealed. The Upper Tribunal (Tax and Chancery Chamber), in allowing the appeal, held that the FTT had made an error of law in its interpretation of art 14(2)(b) of Council Directive (EC) 2006/112. Further, the agreement could not be characterised as a contract for the sale of a vehicle.
Value added tax – Supply of goods or services. The taxpayer entered into a particular type of motor vehicle finance agreement, which might lead to customers acquiring a vehicle. The Revenue and Customs Commissioners (the Revenue) issued assessments to VAT on the basis that the agreement constituted a supply of goods and the First-tier Tribunal (Tax) (the FTT) dismissed the taxpayer's appeal. The taxpayer appealed. The Upper Tribunal (Tax and Chancery Chamber), in allowing the appeal, held that the FTT had made an error of law in its interpretation of art 14(2)(b) of Council Directive (EC) 2006/112. Further, the agreement could not be characterised as a contract for the sale of a vehicle.
Update from the Chair of the Bar
By David Green
Mário Barroso, Head of R&D and Method Development at AlphaBiolabs, examines the forensic science underpinning hair drug testing, its evidential scope and limitations, and why it remains the gold standard for evidencing patterns of drug use in family proceedings
Unlocking your aged debt to fund your tax in one easy step. By Philip N Bristow
Clement Cowley, Partner at The Penny Group, discusses the upcoming changes to pensions and Inheritance Tax and the potential impact on your financial future
Save the Children UK is the latest charity to benefit from a £500 donation from AlphaBiolabs via the company’s Giving Back initiative
James McNeill Whistler at Tate Britain until 27 September Rothko in Florence at Palazzo Strozzi until 23 August Reviewed by Stephen Cragg KC
The Chief Legal Officer to the Metropolitan Police, barrister Brett Welch, tells Anthony Inglese CB about his mission and the work to turn the Met around
Barrister apprenticeships – shortly to provide the fourth pathway to the Bar – are an ideal opportunity to support local talent and ‘grow your own’, say Tim Coulson and Dr Jane Dennehy
Grok around and find out – or not? Mariya Peykova investigates the nudification scandal, what the law has to say about sexually explicit deepfakes, and whether stronger regulation is needed
Oliver Lewis spotlights an overlooked yet rapidly evolving area of law – coercive and controlling behaviour within care contexts
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