The Upper Tribunal has found in the case of Hotel la Tour, that VAT incurred on professional fees associated with selling a subsidiary to a UK buyer is recoverable. This decision upholds the previous findings of the First Tier Tribunal.

HMRC has published a change of policy in relation to the place of supply of delivered goods to consumers located in other Member States. Currently, under the UK’s place of supply rules VAT is due in the Member State of delivery if the supplier supplies and delivers the goods to the customer. This rule means that many suppliers are obliged to register for VAT in each Member State where they deliver goods to customers.

The supply of services that are closely related to sport are mandatorily exempt from VAT if those services are provided by a non-profit making body. However, Member States may make the granting of the exemption subject to a number of conditions including a condition that the exemption must not be likely to cause distortion of competition to the disadvantage of commercial entities who are required to charge and account for VAT.