Three UK court cases were summarized:
1) The UK Supreme Court ruled in Airtours v HMRC that a company was not entitled to deduct VAT payments on professional services supplied to banks, not the company, even though the company paid the fees.
2) The Court of Appeal dismissed an appeal by the University of Huddersfield relating to a VAT planning arrangement for building works, finding the arrangement was an abusive tax scheme.
3) The Court of Justice ruled that bus fares charged by a local authority were outside the scope of VAT and not an economic activity, since only 3% of costs were covered by parental contributions.