WebDec 22, 2024 · Top 10 tax cases of 2024. Our selection of some of the most notable tax cases from the last year. 2024 marked another busy year for the world of tax disputes, … WebSep 8, 2024 · Findmypast Limited v. HMRC Citation: [2024] ScotCS CSIH 59 Judgment Date: 08 September 2024 View Judgment Barrister: Philip Simpson KC Date posted: 08 September 2024 Nature of supply for VAT purposes in context of on-line services; whether payments in advance gave rise to VAT point.
Recent Irish and Court of Justice of the EU Cases
WebRevenue and Customs Commissioners v Findmypast Ltd. Category: Value added tax – Supply of services – Repayment of tax – Nature of supply –Prepayment – Face-value … WebJan 21, 2024 · The ECJ has held that a person who was not charged VAT on a supply of services on the basis that they were mistakenly treated as exempt is not entitled to claim input VAT recovery where there is no attempt to subsequently recover that VAT from them: Zipvit v HMRC (Case C-156/20). The Court has held that VAT was neither due nor paid … buffalo chicken bombs recipe
VAT: Output tax on credits? A Tax point case
WebMar 19, 2024 · Executive summary. O n 11 March 2024, the Court of Justice of the European Union (CJEU) released its decision in the Danske Bank case (Case C-812/19). The case considers the VAT treatment of cross-border services rendered within the same legal entity where the head office providing the service is part of a VAT group with other … WebSep 18, 2024 · Findmypast accounted for output tax on the price of the credits at the time when they were sold. As a consequence, VAT was paid, not only on credits which were … WebFindmypast has an important journal covering this area, The New York Genealogical and Biographical Record, back to 1870. To find it, select A-Z of Record Sets from the Search tab and type New York Genealogical in the Search box. buffalo chicken bombs with biscuits