Case Alert ELS Group Ltd - Court of Appeal
•
1 like•380 views
1) Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL) that provides assurance, tax, and advisory services. 2) GTIL and its member firms are separate legal entities and are not liable for each other's acts or omissions. 3) This publication is intended as guidance only and Grant Thornton cannot be held responsible for any loss resulting from relying on the information herein.
Report
Share
Report
Share
Download to read offline
![© 2016 Grant Thornton UK LLP. All rights reserved.
‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms
provide assurance, tax and advisory services to their clients and/or refers to one or
more member firms, as the context requires.
Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL).
GTIL and the member firms are not a worldwide partnership. GTIL and each member
firm is a separate legal entity. Services are delivered by the member firms. GTIL does
not provide services to clients. GTIL and its member firms are not agents of, and do not
obligate, one another and are not liable for one another’s acts or omissions.
This publication has been prepared only as a guide. No responsibility can be accepted
by us for loss occasioned to any person acting or refraining from acting as a result of
any material in this publication.
grant-thornton.co.uk
GRT100456
Summary
This was an application by ELS
Group Ltd for judicial review of a
decision by HMRC.
Essentially, HMRC initially agreed
that ELS could use the staff-hire
concession on a retrospective basis.
This meant that, even though under
regulations ELS acted as a principal
when it supplied staff to colleges,
for VAT purposes it could be
treated as acting as an agent and
only account for VAT on its
commission charges.
However, HMRC then changed its
view and ruled that the concession
could not be applied retrospectively.
ELS applied for judicial review. This
was refused at the Upper Tribunal
and this was ELS' appeal from that
decision to the Court of Appeal.
07 July 2016
Court of Appeal
The Court of Appeal has issued its judgment in this long-running battle between ELS
Group Ltd (ELS) and HMRC. The dispute centres around the operation of the so-
called staff hire concession. ELS sought judicial review of a decision by HMRC that it
could not operate the terms of the staff-hire concession on a retrospective basis. The
group failed to convince the Upper Tribunal and appealed to the Court of Appeal.
In simple terms, ELS supplied self-employed lecturers to colleges of further education.
However, historically, those supplies were not treated by ELS as supplies of staff at all,
but as supplies of education services. HMRC accepted that such services benefited
from exemption from VAT. HMRC then published Business Brief 10/04 (BB10/04)
which confirmed that employment bureaux could choose to act as an agent or as a
principal when supplying staff. As a consequence, ELS transferred a number of its
contracts to an associated company (Protocol). HMRC initially argued that Protocol's
supplies were also supplies of education but, following the Court of Justice ruling in the
case of Horizon College, it conceded that Protocol was supplying staff and was, thus,
entitled to take advantage of the agency rules set out in BB10/04.
At that point ELS advised HMRC that, in reality, there was no difference between what
Protocol supplied and what ELS supplied. ELS sought to adopt the terms of BB10/04
retrospectively and, initially, HMRC agreed. However, eventually, HMRC ruled that the
election to be treated as an agent under the terms of BB10/04 could not be applied
retrospectively. It is against that decision that ELS applied for judicial review.
The Court of Appeal has ruled against ELS. At the time of the supplies made by ELS to
the colleges, they were treated as exempt supplies of education and not as supplies of
staff. In any case, for the services to be treated as agency services an election had to be
made by the supplier. This decision [to elect to be treated as an agent] could only be
made prospectively and not retrospectively. Accordingly, HMRC's decision not to apply
the concession retrospectively was reasonable. The appeal was dismissed.
ELS Group loses 'staff-hire' VAT case
Case Alert
Contact
Stuart Brodie Scotland stuart.brodie@uk.gt.com (0)14 1223 0683
Karen Robb London & South East karen.robb@uk.gt.com (0)20 772 82556](https://image.slidesharecdn.com/casealert-elsgroupltd-cofa-160707123406/85/Case-Alert-ELS-Group-Ltd-Court-of-Appeal-1-320.jpg)
Recommended
ITU 332015
The First-tier Tax Tribunal issued a controversial decision ruling that VAT is due on the full consideration received by Adecco UK Ltd and others for supplying temporary workers to clients, contradicting an earlier similar case. The Court of Appeal decided to refer the Brockenhurst College case on whether supplies of catering and performances are 'closely related' to education to the European Court of Justice for guidance. The FTT also ruled in the golf clubs unjust enrichment case that 90% of VAT claims made should be repaid, constituting a major victory for the golf clubs against HMRC's position.
Case Alert - Summit Electrical Installations Ltd - FTT
This document summarizes a tax tribunal case relating to VAT liability for a sub-contractor's services on a building project. It provides background on UK VAT law regarding zero-rating of certain property developments. The tribunal found that the student accommodation in question met the definition of a dwelling, allowing the sub-contractor's appeal of VAT charged on its services. While HMRC argued the development could only be zero-rated based on the certificate provided, the tribunal dismissed this view and confirmed zero-rating could apply to both the main contractor and sub-contractor in such cases.
ITU 22/2016
This document summarizes three indirect tax cases:
1) ING Intermediate Holdings Ltd lost its £6 million input VAT claim after the Upper Tribunal ruled that ING provided banking services to its customers for consideration, making the services exempt from VAT recovery.
2) The Court of Appeal ruled against ELS Group in claiming retrospective use of the staff-hire concession, agreeing with HMRC that the concession requires an election at the time.
3) The First-Tier Tax Tribunal ruled that a fulfillment house could not reclaim over £500,000 in import VAT because the imported goods did not belong to the fulfillment house but to the overseas suppliers.
Case Alert - Brockenhurst College - Advocate General's Opinion
1) Brockenhurst College provides vocational training to students in fields like restaurant services and performing arts. It sought to apply a VAT exemption to supplies of these services to third parties, arguing they were closely related to the training provided to students.
2) Advocate General Kokott issued an opinion that Brockenhurst College's argument is flawed. While practical experience is valuable to students, services provided to third parties for payment are separate supplies, not closely related to the education received by students.
3) The full Court of Justice is expected to agree with the Advocate General and rule against applying the VAT exemption to supplies made to third parties, dealing a blow to similar claims from other colleges.
ITU 16/2016
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.
Case Alert Brockenhurst College
Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL), which provides assurance, tax, and advisory services through independent member firms around the world. While GTIL establishes quality standards and is responsible for strategy, each member firm operates as a separate legal entity and is not liable for other member firms' actions or omissions. This publication is intended as guidance only and Grant Thornton UK LLP accepts no liability for any actions taken based on its contents.
UK Case Alert: HMRC v Brockenhurst College
Under EU law, provided that certain conditions are met, the supply of education is exempt from VAT. In addition, the supply of goods or of services closely related thereto are also exempt from VAT.
The question to resolve in this case is whether supplies of services (restaurant meals and performances) provided by the College to members of the public for consideration is a 'closely related' supply which should also benefit from the exemption.
In both cases, the students gain practical experience as part of their courses. HMRC considers that the supplies are separate from the education and are taxable at the standard rate of VAT.
The Court of Justice will deliver its judgement in due course.
ITU 13/2017
The Advocate General issued an opinion that playing Bridge is a sport for VAT purposes and should qualify for VAT exemption. The Upper Tribunal ruled that voluntary overpayments for parking are subject to VAT. The First-tier Tribunal found that differing VAT treatment of welfare services providers in the UK and EU violates neutrality and the UK law is invalid.
Recommended
ITU 332015
The First-tier Tax Tribunal issued a controversial decision ruling that VAT is due on the full consideration received by Adecco UK Ltd and others for supplying temporary workers to clients, contradicting an earlier similar case. The Court of Appeal decided to refer the Brockenhurst College case on whether supplies of catering and performances are 'closely related' to education to the European Court of Justice for guidance. The FTT also ruled in the golf clubs unjust enrichment case that 90% of VAT claims made should be repaid, constituting a major victory for the golf clubs against HMRC's position.
Case Alert - Summit Electrical Installations Ltd - FTT
This document summarizes a tax tribunal case relating to VAT liability for a sub-contractor's services on a building project. It provides background on UK VAT law regarding zero-rating of certain property developments. The tribunal found that the student accommodation in question met the definition of a dwelling, allowing the sub-contractor's appeal of VAT charged on its services. While HMRC argued the development could only be zero-rated based on the certificate provided, the tribunal dismissed this view and confirmed zero-rating could apply to both the main contractor and sub-contractor in such cases.
ITU 22/2016
This document summarizes three indirect tax cases:
1) ING Intermediate Holdings Ltd lost its £6 million input VAT claim after the Upper Tribunal ruled that ING provided banking services to its customers for consideration, making the services exempt from VAT recovery.
2) The Court of Appeal ruled against ELS Group in claiming retrospective use of the staff-hire concession, agreeing with HMRC that the concession requires an election at the time.
3) The First-Tier Tax Tribunal ruled that a fulfillment house could not reclaim over £500,000 in import VAT because the imported goods did not belong to the fulfillment house but to the overseas suppliers.
Case Alert - Brockenhurst College - Advocate General's Opinion
1) Brockenhurst College provides vocational training to students in fields like restaurant services and performing arts. It sought to apply a VAT exemption to supplies of these services to third parties, arguing they were closely related to the training provided to students.
2) Advocate General Kokott issued an opinion that Brockenhurst College's argument is flawed. While practical experience is valuable to students, services provided to third parties for payment are separate supplies, not closely related to the education received by students.
3) The full Court of Justice is expected to agree with the Advocate General and rule against applying the VAT exemption to supplies made to third parties, dealing a blow to similar claims from other colleges.
ITU 16/2016
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.
Case Alert Brockenhurst College
Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL), which provides assurance, tax, and advisory services through independent member firms around the world. While GTIL establishes quality standards and is responsible for strategy, each member firm operates as a separate legal entity and is not liable for other member firms' actions or omissions. This publication is intended as guidance only and Grant Thornton UK LLP accepts no liability for any actions taken based on its contents.
UK Case Alert: HMRC v Brockenhurst College
Under EU law, provided that certain conditions are met, the supply of education is exempt from VAT. In addition, the supply of goods or of services closely related thereto are also exempt from VAT.
The question to resolve in this case is whether supplies of services (restaurant meals and performances) provided by the College to members of the public for consideration is a 'closely related' supply which should also benefit from the exemption.
In both cases, the students gain practical experience as part of their courses. HMRC considers that the supplies are separate from the education and are taxable at the standard rate of VAT.
The Court of Justice will deliver its judgement in due course.
ITU 13/2017
The Advocate General issued an opinion that playing Bridge is a sport for VAT purposes and should qualify for VAT exemption. The Upper Tribunal ruled that voluntary overpayments for parking are subject to VAT. The First-tier Tribunal found that differing VAT treatment of welfare services providers in the UK and EU violates neutrality and the UK law is invalid.
Case Alert British Film Institute - AG's opinion
Does a Member State have any discretion as to which cultural services may benefit from exemption from VAT
ITU 29/2016
The document summarizes recent indirect tax developments in the UK, including:
1) The Advocate General issued an opinion in the long-running British Film Institute (BFI) case, finding that Member States have discretion to determine which cultural services qualify for VAT exemption as long as equal treatment and fiscal neutrality principles are followed.
2) HMRC issued guidance on new "use and enjoyment" rules for insurance repair services, placing the VAT on services in the country where the insured person is located rather than where the insurer is located.
3) The Upper Tribunal ruled against Hasbro in the tariff classification of toys called Beyblades, finding they were correctly classified as toys rather than games.
ITU 23/2016
The Scottish Court of Session ruled that within a VAT group, only the representative member is entitled to claim VAT refunds, not the individual members. The Upper Tribunal dismissed an appeal regarding apportionment of input VAT between taxable and non-taxable activities. The Court of Justice ruled that "screenplays" should be classified as video producing apparatus for customs duty purposes based on their objective characteristics.
UK Case Alert: HMRC v DPAS Ltd (Upper Tribunal)
Transactions relating to payments or transfers of money are specifically exempted from VAT by the Principal VAT Directive. The questions in this case were whether DPAS supplied services to patients and, if so, whether they were exempt from VAT under this particular heading.
The CJEU issued a judgment in 2010 in a similar case (Axa Denplan) which ruled that the services were not exempt transactions but were, instead, debt collection services which were subject to VAT.
DPAS' response to Axa Denplan was to alter its business model to ensure that its services were supplied to the patients and could not, therefore be regarded as debt collection.
ITU 07/2017
The Upper Tribunal issued two judgments this week regarding VAT cases. In the first case, Adecco lost its appeal against HMRC in its battle over how VAT applies to the supply of temporary workers. The Tribunal found that Adecco makes a supply of workers to its clients and VAT is due on the full fees paid. In the second case, U-Drive lost its appeal against HMRC regarding reclaiming VAT on vehicle repairs, as the Tribunal found the economic reality was that the repair supply was made to the vehicle owners, not U-Drive. HMRC also issued two consultations this week proposing a "split payment" system for overseas online sellers and a reverse charge for supplies in the construction industry.
Case alert Aspiro SA - Court of Justice
Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL), an international organization that provides assurance, tax, and advisory services. However, GTIL and each of its member firms (including Grant Thornton UK LLP) are separate legal entities - they are not a worldwide partnership and do not have agency relationships where one firm is liable for another's acts or omissions. Grant Thornton UK LLP published this disclaimer to clarify its independent legal status within the broader Grant Thornton organization.
What is the ECHR challenge on ATE premiums and success fees all about? MLM 14
Matthew Williams answers the following question: What is the ECHR challenge on ATE premiums and success fees all about?
EU Case Alert: CJEU deals a VAT blow to FS Businesses (DNB Banka / Aviva)
1) Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL) that provides assurance, tax, and advisory services.
2) GTIL and its member firms are separate legal entities and are not liable for each other's acts or omissions.
3) This publication is intended as guidance only and Grant Thornton accepts no responsibility for any loss resulting from reliance on its content.
FS Legal response to CP18/3
This document provides a response from a firm of solicitors specializing in financial services law to the FCA's consultation on extending access to the Financial Ombudsman Service for small and medium-sized enterprises (SMEs). The firm welcomes the proposals to include SMEs as eligible complainants. They also provide three additional proposals: 1) Removing the Financial Ombudsman Service award limit entirely; 2) Setting the limit at no less than £250,000; and 3) Requiring the Financial Ombudsman Service to make legally-binding decisions that can be appealed to the High Court, similar to the Pensions Ombudsman.
Bectu
The BECTU sets recommended rates for different job roles in the media industry to prevent underpayment. They provide public liability insurance up to £10 million to cover compensation and legal costs for claims made by members of the public against productions. The BECTU also offers one-on-one career support, training, legal services, and low-cost insurance to UK media freelancers. Collective bargaining is used to negotiate terms between employers and employees regarding salaries, working conditions, and other factors. The BECTU provides guidance to help freelancers in the media and entertainment industries with tax and national insurance responsibilities. Networking events allow members to share job opportunities and resources to help advance their careers. Education and training courses are offered to
ITU 08/2017
The Supreme Court referred the VWFS case to the European Court of Justice to determine if VAT incurred on overheads can be apportioned between taxable and exempt supplies under EU law. The Advocate General issued opinions in two other cases. In the first case, the AG found that importers may be entitled to duty refunds going back three years if goods were later found faulty. In the second case, the AG disagreed with a previous opinion and found that banks and insurers could form cost sharing groups for VAT purposes.
Public matters newsletter July 2015
In this month's edition:
- employee removal requests and assignment on TUPE transfers
- first Supreme Court judgment on the Public Contract Regulations 2015
- planning legislation - more changes ahead?
- implications of the Education and Adoption Bill
ordinary residence - clarification from the Supreme Court
- QOCS - what you need to know!
ITU 19/2016
The document summarizes three tax cases from the UK:
1) The First-tier Tax Tribunal ruled that sports camps operated by Sports Academies Ltd during school holidays were taxable activities, not exempt welfare services, because their primary purpose was providing sports activities, not childcare.
2) An Advocate General opinion in a Polish case found that a horse trainer entering her own horses in races was an economic activity eligible for input tax deduction, as it helped promote her training business.
3) The Upper Tribunal overturned a First-tier Tax Tribunal decision and ruled that "free" casino chips given to players had no value for gaming duty purposes since players put no money at risk when using them.
HOW TO GAIN EXPERIENCE IN LAW
There are several ways to gain work experience in the legal field without having a law degree. These include contract work where you work on short-term projects, temping through a legal staffing agency, and part-time jobs in law firms like filing or clerical work. Other options are internships, externships, volunteering for non-profits, and extracurricular activities for students like moot court competitions.
ITU 25/2015
The First-tier Tribunal issued several decisions regarding VAT issues:
1. Caithness Rugby Club was allowed to zero-rate VAT on its new clubhouse construction as the Tribunal ruled the intended use was as a "village hall" for the community, overriding HMRC's argument that use was solely by the Rugby club.
2. Royal Liverpool Golf Club's appeal over rejected VAT refunds on green fees was struck out as it was filed over four years late, demonstrating that missing deadlines can be costly.
3. Copthorne Holdings Ltd's request that HMRC retrospectively add two subsidiaries to its VAT group to resolve a £2 million VAT error was referred back to HMRC, as the
TransPrice Times 1st - 15th October 2015
Dear Readers,
We are pleased to present the first fortnight edition of TransPrice Times for October 2015.
You can find important case laws covering issues on interest rate bench-marking and remuneration for sourcing support services. On the NEWS front, this fortnight has been action packed with OECD releasing final deliverable of their work on Base Erosion and Profit Shifting (BEPS) and Vodafone finding relief from the High Court on INR 8.5 billion case on call options and sale of call centers.
Trust you will enjoy reading the alert.
Now you can 'request for bench-marking analysis' or 'ask a query' directly from our website. Please visit www.transprice.in to know more.
E Umbrella
E-Umbrella is an umbrella company that acts as the employer for independent contractors working through recruitment agencies. Contractors become employees of E-Umbrella and gain statutory employee rights while keeping more of their take-home pay due to E-Umbrella handling expenses and tax deductions. Contractors enter their timesheets online, E-Umbrella invoices the agency and pays contractors their net amount on a guaranteed, on-time basis each week.
Can ATE be available for an arbitration claim? MLM 27
Matthew Williams answers the following question: Can After the
Event Legal Insurance (ATE) be available for an arbitration claim?
Case alert - St Andrews College Bradfield - Upper Tribunal
The Upper Tribunal has dismissed the college's appeal on whether two subsidiaries were 'eligible' bodies for VAT purposes
EMEA transfer pricing case law December 2013
This document summarizes transfer pricing case law in Europe from 2007 to 2013. It discusses several court cases from countries like the Netherlands, Spain, and the UK that relate to issues like intercompany loans, royalties, captive insurance, and sale of goods. The key issues addressed are whether related party transactions and pricing were consistent with the arm's length principle and if the arrangements had economic substance rather than just tax avoidance motives. The document provides an overview of transfer pricing regulations and guidelines in Europe.
Employment Law Update March 2012 V4
The document summarizes recent and proposed changes to UK employment law by the Coalition Government aimed at reducing regulatory burdens on businesses. Key points include:
- Increasing the unfair dismissal qualifying period from 12 to 24 months and reforming Employment Tribunal procedures to reduce costs and speed up cases.
- Consulting on introducing Employment Tribunal fees and mandatory pre-claim conciliation with ACAS.
- Proposing increased maximum costs awards against claimants and penalties for employers who breach employment rights.
- Summarizing recent redundancy, TUPE, and discrimination case law rulings.
ITU 24/2016
The document summarizes three recent tax tribunal cases:
1) Associated British Ports (ABP) was not allowed to reclaim VAT paid to cover customs duties owed by a customer whose goods were removed from ABP's warehouse without payment. This establishes liability for warehouse operators.
2) General Healthcare Group's (GHG) appeal to be exempt from an earlier VAT ruling and reclaim VAT on prosthetics was denied, considering prosthetics part of the overall healthcare service.
3) Praesto Consulting was allowed to reclaim VAT on legal fees invoiced to its sole director for defending a case, as the legal services were determined to be for the company's benefit.
More Related Content
What's hot
Case Alert British Film Institute - AG's opinion
Does a Member State have any discretion as to which cultural services may benefit from exemption from VAT
ITU 29/2016
The document summarizes recent indirect tax developments in the UK, including:
1) The Advocate General issued an opinion in the long-running British Film Institute (BFI) case, finding that Member States have discretion to determine which cultural services qualify for VAT exemption as long as equal treatment and fiscal neutrality principles are followed.
2) HMRC issued guidance on new "use and enjoyment" rules for insurance repair services, placing the VAT on services in the country where the insured person is located rather than where the insurer is located.
3) The Upper Tribunal ruled against Hasbro in the tariff classification of toys called Beyblades, finding they were correctly classified as toys rather than games.
ITU 23/2016
The Scottish Court of Session ruled that within a VAT group, only the representative member is entitled to claim VAT refunds, not the individual members. The Upper Tribunal dismissed an appeal regarding apportionment of input VAT between taxable and non-taxable activities. The Court of Justice ruled that "screenplays" should be classified as video producing apparatus for customs duty purposes based on their objective characteristics.
UK Case Alert: HMRC v DPAS Ltd (Upper Tribunal)
Transactions relating to payments or transfers of money are specifically exempted from VAT by the Principal VAT Directive. The questions in this case were whether DPAS supplied services to patients and, if so, whether they were exempt from VAT under this particular heading.
The CJEU issued a judgment in 2010 in a similar case (Axa Denplan) which ruled that the services were not exempt transactions but were, instead, debt collection services which were subject to VAT.
DPAS' response to Axa Denplan was to alter its business model to ensure that its services were supplied to the patients and could not, therefore be regarded as debt collection.
ITU 07/2017
The Upper Tribunal issued two judgments this week regarding VAT cases. In the first case, Adecco lost its appeal against HMRC in its battle over how VAT applies to the supply of temporary workers. The Tribunal found that Adecco makes a supply of workers to its clients and VAT is due on the full fees paid. In the second case, U-Drive lost its appeal against HMRC regarding reclaiming VAT on vehicle repairs, as the Tribunal found the economic reality was that the repair supply was made to the vehicle owners, not U-Drive. HMRC also issued two consultations this week proposing a "split payment" system for overseas online sellers and a reverse charge for supplies in the construction industry.
Case alert Aspiro SA - Court of Justice
Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL), an international organization that provides assurance, tax, and advisory services. However, GTIL and each of its member firms (including Grant Thornton UK LLP) are separate legal entities - they are not a worldwide partnership and do not have agency relationships where one firm is liable for another's acts or omissions. Grant Thornton UK LLP published this disclaimer to clarify its independent legal status within the broader Grant Thornton organization.
What is the ECHR challenge on ATE premiums and success fees all about? MLM 14
Matthew Williams answers the following question: What is the ECHR challenge on ATE premiums and success fees all about?
EU Case Alert: CJEU deals a VAT blow to FS Businesses (DNB Banka / Aviva)
1) Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL) that provides assurance, tax, and advisory services.
2) GTIL and its member firms are separate legal entities and are not liable for each other's acts or omissions.
3) This publication is intended as guidance only and Grant Thornton accepts no responsibility for any loss resulting from reliance on its content.
FS Legal response to CP18/3
This document provides a response from a firm of solicitors specializing in financial services law to the FCA's consultation on extending access to the Financial Ombudsman Service for small and medium-sized enterprises (SMEs). The firm welcomes the proposals to include SMEs as eligible complainants. They also provide three additional proposals: 1) Removing the Financial Ombudsman Service award limit entirely; 2) Setting the limit at no less than £250,000; and 3) Requiring the Financial Ombudsman Service to make legally-binding decisions that can be appealed to the High Court, similar to the Pensions Ombudsman.
Bectu
The BECTU sets recommended rates for different job roles in the media industry to prevent underpayment. They provide public liability insurance up to £10 million to cover compensation and legal costs for claims made by members of the public against productions. The BECTU also offers one-on-one career support, training, legal services, and low-cost insurance to UK media freelancers. Collective bargaining is used to negotiate terms between employers and employees regarding salaries, working conditions, and other factors. The BECTU provides guidance to help freelancers in the media and entertainment industries with tax and national insurance responsibilities. Networking events allow members to share job opportunities and resources to help advance their careers. Education and training courses are offered to
ITU 08/2017
The Supreme Court referred the VWFS case to the European Court of Justice to determine if VAT incurred on overheads can be apportioned between taxable and exempt supplies under EU law. The Advocate General issued opinions in two other cases. In the first case, the AG found that importers may be entitled to duty refunds going back three years if goods were later found faulty. In the second case, the AG disagreed with a previous opinion and found that banks and insurers could form cost sharing groups for VAT purposes.
Public matters newsletter July 2015
In this month's edition:
- employee removal requests and assignment on TUPE transfers
- first Supreme Court judgment on the Public Contract Regulations 2015
- planning legislation - more changes ahead?
- implications of the Education and Adoption Bill
ordinary residence - clarification from the Supreme Court
- QOCS - what you need to know!
ITU 19/2016
The document summarizes three tax cases from the UK:
1) The First-tier Tax Tribunal ruled that sports camps operated by Sports Academies Ltd during school holidays were taxable activities, not exempt welfare services, because their primary purpose was providing sports activities, not childcare.
2) An Advocate General opinion in a Polish case found that a horse trainer entering her own horses in races was an economic activity eligible for input tax deduction, as it helped promote her training business.
3) The Upper Tribunal overturned a First-tier Tax Tribunal decision and ruled that "free" casino chips given to players had no value for gaming duty purposes since players put no money at risk when using them.
HOW TO GAIN EXPERIENCE IN LAW
There are several ways to gain work experience in the legal field without having a law degree. These include contract work where you work on short-term projects, temping through a legal staffing agency, and part-time jobs in law firms like filing or clerical work. Other options are internships, externships, volunteering for non-profits, and extracurricular activities for students like moot court competitions.
ITU 25/2015
The First-tier Tribunal issued several decisions regarding VAT issues:
1. Caithness Rugby Club was allowed to zero-rate VAT on its new clubhouse construction as the Tribunal ruled the intended use was as a "village hall" for the community, overriding HMRC's argument that use was solely by the Rugby club.
2. Royal Liverpool Golf Club's appeal over rejected VAT refunds on green fees was struck out as it was filed over four years late, demonstrating that missing deadlines can be costly.
3. Copthorne Holdings Ltd's request that HMRC retrospectively add two subsidiaries to its VAT group to resolve a £2 million VAT error was referred back to HMRC, as the
TransPrice Times 1st - 15th October 2015
Dear Readers,
We are pleased to present the first fortnight edition of TransPrice Times for October 2015.
You can find important case laws covering issues on interest rate bench-marking and remuneration for sourcing support services. On the NEWS front, this fortnight has been action packed with OECD releasing final deliverable of their work on Base Erosion and Profit Shifting (BEPS) and Vodafone finding relief from the High Court on INR 8.5 billion case on call options and sale of call centers.
Trust you will enjoy reading the alert.
Now you can 'request for bench-marking analysis' or 'ask a query' directly from our website. Please visit www.transprice.in to know more.
E Umbrella
E-Umbrella is an umbrella company that acts as the employer for independent contractors working through recruitment agencies. Contractors become employees of E-Umbrella and gain statutory employee rights while keeping more of their take-home pay due to E-Umbrella handling expenses and tax deductions. Contractors enter their timesheets online, E-Umbrella invoices the agency and pays contractors their net amount on a guaranteed, on-time basis each week.
Can ATE be available for an arbitration claim? MLM 27
Matthew Williams answers the following question: Can After the
Event Legal Insurance (ATE) be available for an arbitration claim?
Case alert - St Andrews College Bradfield - Upper Tribunal
The Upper Tribunal has dismissed the college's appeal on whether two subsidiaries were 'eligible' bodies for VAT purposes
EMEA transfer pricing case law December 2013
This document summarizes transfer pricing case law in Europe from 2007 to 2013. It discusses several court cases from countries like the Netherlands, Spain, and the UK that relate to issues like intercompany loans, royalties, captive insurance, and sale of goods. The key issues addressed are whether related party transactions and pricing were consistent with the arm's length principle and if the arrangements had economic substance rather than just tax avoidance motives. The document provides an overview of transfer pricing regulations and guidelines in Europe.
What's hot (20)
What is the ECHR challenge on ATE premiums and success fees all about? MLM 14
What is the ECHR challenge on ATE premiums and success fees all about? MLM 14
EU Case Alert: CJEU deals a VAT blow to FS Businesses (DNB Banka / Aviva)
EU Case Alert: CJEU deals a VAT blow to FS Businesses (DNB Banka / Aviva)
Can ATE be available for an arbitration claim? MLM 27
Can ATE be available for an arbitration claim? MLM 27
Case alert - St Andrews College Bradfield - Upper Tribunal
Case alert - St Andrews College Bradfield - Upper Tribunal
Similar to Case Alert ELS Group Ltd - Court of Appeal
Employment Law Update March 2012 V4
The document summarizes recent and proposed changes to UK employment law by the Coalition Government aimed at reducing regulatory burdens on businesses. Key points include:
- Increasing the unfair dismissal qualifying period from 12 to 24 months and reforming Employment Tribunal procedures to reduce costs and speed up cases.
- Consulting on introducing Employment Tribunal fees and mandatory pre-claim conciliation with ACAS.
- Proposing increased maximum costs awards against claimants and penalties for employers who breach employment rights.
- Summarizing recent redundancy, TUPE, and discrimination case law rulings.
ITU 24/2016
The document summarizes three recent tax tribunal cases:
1) Associated British Ports (ABP) was not allowed to reclaim VAT paid to cover customs duties owed by a customer whose goods were removed from ABP's warehouse without payment. This establishes liability for warehouse operators.
2) General Healthcare Group's (GHG) appeal to be exempt from an earlier VAT ruling and reclaim VAT on prosthetics was denied, considering prosthetics part of the overall healthcare service.
3) Praesto Consulting was allowed to reclaim VAT on legal fees invoiced to its sole director for defending a case, as the legal services were determined to be for the company's benefit.
ITU 26/2016
The document summarizes recent developments in UK indirect tax law from court rulings and HMRC announcements:
1) The Court of Appeal ruled that a charity's activities of providing water sports in return for fees were "economic activities" subject to VAT, overturning earlier rulings. This means the charity's building did not qualify for VAT exemption.
2) The Upper Tribunal referred the DPAS VAT case on dental payment plans to the EU Court, seeking clarification on whether such plans constitute taxable "debt collection".
3) HMRC extended for another year, until December 2017, its transitional policy allowing UK pension schemes to reclaim 70% of input VAT costs. It is still seeking input on reconciling
ITU / 092017
The document summarizes three court rulings:
1. The Court of Justice overturned the Advocate General's opinion in the Brockenhurst College VAT case, ruling that supplies made by the college to third parties could be considered closely related to the principal education supply.
2. The Supreme Court unanimously ruled against Investment Trust Companies in their restitution claim against HMRC for VAT wrongly paid, finding they had no direct relationship with HMRC.
3. The Advocate General issued an opinion in an input VAT recovery case, arguing that a Bulgarian developer could not reclaim VAT on works to upgrade a water pumping station as there was no link to its taxable business activities.
ITU 14/2016
This week the Upper Tribunal issued several judgments:
1. In Hammonds of Knutsford Ltd, the Tribunal dismissed an application for judicial review from a company that had a claim for excise duty drawback refused by HMRC due to failure to comply with an inspection condition, even though the breach was minor.
2. In Darren & Lynn Hills, the Tribunal found that an option to tax was validly exercised by property sellers, so VAT was due on the sale.
3. In SAE Education Ltd, the Tribunal again concluded that a commercial provider of university education was not an "eligible body" and its education supplies were standard rated for VAT, but the taxpayer is expected to appeal.
ITU 04/2017
This document summarizes three VAT tribunal cases:
1) A university challenged HMRC's view that it owed VAT on fees paid to overseas agents who help recruit foreign students. The tribunal mostly agreed with HMRC, except that fees before 2010 were not subject to VAT.
2) Marriott and Whitbread's appeals about a loyalty points scheme were dismissed, with the tribunal finding the nature of supplies was different than claimed.
3) A freight agent was denied VAT repayment on imports when the customer went insolvent and conditions of an extra-statutory concession were not met.
ITU 15/2016
The document discusses proposed changes to VAT rules for advertising services supplied between EU and non-EU businesses. Currently, advertising services supplied to a business outside the EU do not incur EU VAT. HMRC proposes to introduce a "use and enjoyment" rule so that VAT is determined by where the advertising is targeted and consumed, not just the customer's location. However, key terms are undefined and many questions remain around implementation, such as how to determine and verify use and enjoyment location. HMRC will consult further over the summer and aims to introduce draft legislation by late 2016.
Indirect Tax Update 10 May 2016
This weeks ITU looks at the VAT rules changes for advertising. The basic VAT place of supply rules – the rules that determine where a supply of goods or services takes place – sometimes lead to an outcome which results in supplies not being taxed at all. As an example, the place of supply of advertising services is currently where the customer belongs. If this is not within the EU, then no EU VAT is charged by an EU supplier even though the advertisement in question may be targeted at EU consumers.
HMRC has begun a consultation process which may lead to the imposition of a 'use and enjoyment' rule which, it hopes, will ensure that, in such circumstances, the place of supply will be determined by reference to where the service is targeted and consumed rather than simply where the customer is established.
ITU 03/2016
The Upper Tribunal issued three decisions this week:
1. It allowed HMRC's appeal in the Wakefield College case, overturning the earlier decision that a new building qualified for VAT zero-rating. The Tribunal found that where students paid full fees, the education provided was a business activity.
2. It allowed Find My Past Ltd's appeal, finding that credits purchased were not pre-payments for future access but "face-value vouchers" so VAT was only due when redeemed, allowing refunds for unused credits.
3. The Court of Justice ruled that Belgium could view a for-profit organization providing assisted housing for the elderly as "charitable" and exempt its welfare services from VAT based on
Empire HR September Bulletin
The Court of Appeal upheld a dismissal for breakdown of trust where the employment tribunal considered all relevant facts. However, a breakdown of trust cannot be a convenient label for dismissal without lawful reasons. The duty to make reasonable adjustments for a disabled employee does not necessarily end when the employee goes on sick leave. An employment tribunal awarded compensation to an employee who was victimized after complaining of racist behavior. For a transfer of staff to occur under TUPE, there must be a deliberate grouping of employees organized for the specific client work. Selection criteria for redundancy must be applied consistently and objectively.
Case Alert Financial & Business Training Ltd - Court of Appeal
Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and its member firms are separate legal entities that provide assurance, tax, and advisory services. Grant Thornton UK LLP is regulated in the UK, but individual member firms are not agents of each other and are not liable for each other's actions. This publication is intended as guidance only and Grant Thornton accepts no responsibility for any loss resulting from reliance on it.
Case Alert - SAE Education Ltd - Court of Appeal
Court of Appeal judgment on whether taxpayer is a College of a University and thus, an eligible body for VAT purposes
ITU 37/2016 final
The First-tier Tax Tribunal issued two important decisions. The first concerned whether services provided by two companies took place in the UK or outside based on place of supply rules. The Tribunal concluded the companies had a fixed establishment in the UK, so supplies were in the UK and subject to UK VAT. The second concerned whether the customer in an insurance agency case was the insurer or insured person. Based on the contract, the Tribunal found the customer was the insurer. Finally, HMRC announced plans to extend the disclosure regime for tax avoidance schemes to VAT and indirect taxes in September 2017.
Case alert Investment Trust Companies - Supreme Court
1) Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL) that provides assurance, tax, and advisory services.
2) GTIL and its member firms are separate legal entities and are not liable for each other's acts or omissions.
3) This publication is intended as guidance only and Grant Thornton cannot be held responsible for any losses resulting from relying on information in this document.
ITU 33/2016
The document summarizes two recent UK Upper Tribunal cases and an announcement from HMRC. The first case involved whether subsidiaries of a college could claim eligibility for VAT exemption like the college. The Tribunal confirmed they could not without express provisions preventing profit distribution in their constitutional documents. The second case involved three truck drivers transporting smuggled alcohol. The Tribunal held the drivers were deemed to be 'holding' the goods and liable for unpaid excise duty. HMRC also clarified its policy on recovering input VAT incurred before VAT registration within certain time limits.
Indirect Tax Update 19/2015
HMRC has issued a brief responding to two recent court losses on VAT issues. It does not agree with a Court of Appeal decision that compound interest is owed on VAT refunds and will seek to appeal to the Supreme Court. It also lost an appeal at the Upper Tribunal regarding input VAT recovery for management fees related to the University of Cambridge's endowment fund. The Upper Tribunal affirmed the fees were overhead costs for the University's non-business activities.
Case Alert Wakefield College - Upper Tribunal
This document provides information about Grant Thornton UK LLP and its relationship with Grant Thornton International Ltd (GTIL). It states that Grant Thornton UK LLP is a separate legal entity from GTIL and other member firms. Services are delivered independently by each member firm. GTIL does not provide services to clients directly. The document also notes that it is intended only as a general guide and Grant Thornton cannot be liable for any losses resulting from its use.
Early Bird Annual Update Ipswich
The document provides a summary of key legislative changes and developments in UK employment law in 2008-2009. It covers changes to contracts of employment, sick pay and holiday pay, discrimination, constructive and unfair dismissal, and equal pay legislation. Case law is discussed relating to employee status, effective termination dates, health questionnaires, and the right to legal representation in disciplinary hearings.
Case Alert - Brabners LLP
This document summarizes a recent tax tribunal case ruling that search fees incurred by a law firm in conveyancing services could not be treated as disbursements for VAT purposes. The tribunal found that the firm acted as principal, not agent, in requesting searches as part of ensuring the transaction could proceed safely. Therefore, the recharge of search fees to clients was considered further consideration for the conveyancing services supplied, not an exempt disbursement. While not legally binding, the ruling suggests solicitors should be aware of this interpretation that search fees form part of their taxable services.
Case Alert - Metropolitan International Schools - First-tier Tax Tribunal
This document summarizes a tax case involving Metropolitan International Schools (MIS) that was decided by the First-tier Tax Tribunal (FTT). The FTT ruled that MIS made a single supply of printed course materials rather than a supply of education. As a result, MIS's supplies were subject to VAT at the zero-rate rather than the standard rate argued by HMRC. The decision was an important win for MIS but may still be appealed by HMRC if they believe the FTT applied the wrong legal tests or factual findings.
Similar to Case Alert ELS Group Ltd - Court of Appeal (20)
Case Alert Financial & Business Training Ltd - Court of Appeal
Case Alert Financial & Business Training Ltd - Court of Appeal
Case alert Investment Trust Companies - Supreme Court
Case alert Investment Trust Companies - Supreme Court
Case Alert - Metropolitan International Schools - First-tier Tax Tribunal
Case Alert - Metropolitan International Schools - First-tier Tax Tribunal
More from Graham Brearley
ITU 10/2018
The document summarizes three recent court cases related to indirect tax:
1) The Court of Justice of the European Union ruled that a holding company letting property to its subsidiary constituted involvement in management, allowing the holding company to reclaim input tax on acquisition costs.
2) The UK Supreme Court ruled that a company that left a VAT group was not acting as an agent of the group when it later claimed a VAT refund, and thus the representative member of the VAT group was not entitled to the refund.
3) The UK Court of Session ruled that the supply of temporary modular classrooms was a taxable service, not a supply of an interest in land that would be VAT exempt, as the company had no interest in
ITU 07/2018
The document summarizes several indirect tax cases from the UK.
The first case discusses an Advocate General's opinion in a case referred to the Court of Justice by the Irish Supreme Court involving Ryanair's attempt to reclaim VAT fees from an unsuccessful takeover bid of Aer Lingus. The Advocate General believes Ryanair is entitled to reclaim the VAT.
The second case discusses a First-Tier Tax Tribunal case involving Marks & Spencer's "Dine In for £10 with free wine" promotion. The tribunal agreed with HMRC that VAT was due on the wine as customers paid for a package including the wine.
The third case discusses a First-Tier Tax Tribunal case involving a Guern
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Whether services can be zero-rated when supplied to a main contractor. Whether planning restrictions on occupation prevents zero-rating
ITU 08/2018
The document summarizes two recent indirect tax cases in the UK:
1) HMRC v Summit Electrical Installations Ltd - The Upper Tribunal dismissed HMRC's appeal and agreed with the First-tier Tax Tribunal's decision that the taxpayer could zero-rate its electrical installation services for a new student accommodation building, as the building qualified as a dwelling under VAT law.
2) Bratt Autoservices Ltd - The Court of Appeal dismissed the taxpayer's appeal and agreed with the Upper Tribunal that the taxpayer's 2009 VAT repayment claim was not valid because it did not allocate amounts to the taxpayer's prescribed accounting periods as required by VAT law.
Vat Alert: Reverse Charge on Construction Services
The document discusses HMRC's proposal to introduce a 'reverse charge mechanism' for VAT on construction services to combat VAT fraud in the industry. Under the new rules, the customer would be responsible for accounting for VAT on supplies received rather than the supplier. This would prevent suppliers from charging VAT but not paying it over to HMRC. The draft legislation provides a wide definition of construction services that would be subject to the reverse charge, including building works, repairs, and various site works. While measures to tackle fraud are necessary, commentators note that the broad scope means nearly all subcontracted construction services would be affected, with wider impacts than originally planned.
ITU 09/2018
The document summarizes three recent indirect tax cases:
1) Wetheralds Ltd - The Upper Tribunal ruled that a thermally efficient roofing system was a supply of a new roof rather than insulation materials, and was thus subject to the standard VAT rate of 20% rather than the reduced 5% rate.
2) Abbotsley Ltd - The Upper Tribunal confirmed that affiliation fees paid by proprietary golf clubs to golf associations were exempt from VAT as being essential to sport.
3) Hutchison 3G UK Ltd - The First-tier Tax Tribunal dismissed H3G's argument that the tax point for mobile phone contracts should be when services are used rather than when monthly payments are received.
ITU 06/2018
The document provides summaries of three recent court rulings related to indirect tax:
1) The Advocate General issued an opinion in Volkswagen Financial Services v HMRC, finding that vehicle financing arrangements constitute a single taxable supply of a vehicle, entitling the company to full VAT recovery on overheads. This contradicts the UK's view of separate taxable and exempt supplies.
2) The Court of Appeal ruled against Wakefield College in its claim that education provided to students paying partial fees due to financial hardship was not an "economic activity" subject to VAT, as the partial fees constitute remuneration rather than consideration.
3) The Upper Tribunal dismissed HMRC's argument that payments by Marriott
Case Alert - University of Cambridge
The document summarizes a court case between the University of Cambridge and HMRC regarding whether the University can reclaim VAT incurred on fund management fees. The University operates an endowment fund managed by a third party, which charges fees. The University argues these fees are overheads that can be partially reclaimed under its partial exemption special method. HMRC argues the fees are consumed by investment activities and not reclaimable. Lower courts sided with the University, but the Court of Appeal referred the case to the European Court of Justice for guidance on interpreting relevant VAT directives and prior cases.
Vat Alert - Cost Sharing Groups
HMRC has announced changes to the UK's VAT rules relating to cost sharing groups (CSGs) following recent judgments from the Court of Justice of the European Union. The changes mean the VAT exemption for CSGs will now only apply to entities providing certain public interest services listed in the VAT Directive, such as postal, education, and health services. Banking and insurance entities are no longer eligible. HMRC will also restrict CSG membership to UK entities and require recharges to members be made only at cost. Entities correctly applying previous guidance have until the end of May 2018 to comply with the new rules.
ITU 05/2018
HMRC revises its policy in relation to cost sharing groups following judgments from the Court of Justice. Specifically, HMRC will no longer allow the cost sharing exemption for financial and insurance businesses as the Court of Justice ruled the exemption is not available to these sectors. HMRC will provide a two month transition period for affected businesses to regularize their VAT positions. Additionally, the Court of Appeal case involves determining whether VAT on fund management services provided to the University of Cambridge's endowment fund can be attributed to the overall activities of the University.
Case Alert - VWFS - Advocate General's opinion
This document summarizes an Advocate General's opinion in a case between HMRC and Volkswagen Financial Services (UK) Ltd regarding VAT treatment of hire purchase agreements. The Advocate General opined that input VAT incurred by VWFS on overheads cannot be recovered as it relates to the exempt supply of credit. However, the UK's treatment of hire purchase transactions as two separate supplies is incorrect under EU law - they should be treated as a single taxable supply of a car with an incidental credit element. If the court agrees, it would entitle VWFS to recover all input VAT but require accounting for output tax on interest charged. The opinion creates uncertainty for finance industry VAT treatment going forward.
Case Alert - Wakefield College - Court of Appeal
The Court of Appeal unanimously dismissed Wakefield College's appeal of a decision that denied VAT zero-rating for the construction of a new college building. While most of the College's students either paid no or subsidized fees, the Court found this still constituted consideration for education and made it an economic activity, precluding VAT zero-rating. The Court distinguished consideration under VAT Directive Article 2 from remuneration under Article 9, finding the College's activities were remunerated and economic in nature. This clarified that satisfying Article 2's consideration test does not automatically deem an activity non-economic under Article 9. The College's attempt to analogize to a prior legal aid case was rejected.
Case alert - Ryanair - Advocate General's opinion
This summary provides the key details from the document in 3 sentences:
The document discusses an Advocate General's opinion in a case referred to the Court of Justice of the European Union concerning whether the Irish airline Ryanair was entitled to reclaim VAT incurred on professional fees relating to its failed 2006 bid to acquire rival airline Aer Lingus. The Advocate General considers that Ryanair is entitled to reclaim the input VAT, both because there was an intention to provide management services and because the cost of acquiring Aer Lingus shares was to directly and permanently extend Ryanair's taxable air passenger transport services business. This is the case even though the takeover bid was ultimately blocked and the management services were not provided.
ITU 06/2018
The document provides summaries of three recent court rulings related to indirect tax:
1) The Advocate General issued an opinion in Volkswagen Financial Services v HMRC, finding that vehicle financing arrangements constitute a single taxable supply of a vehicle, allowing the company to recover input tax on overheads.
2) The Court of Appeal ruled against Wakefield College in its claim that education provided to students paying partial fees was not an economic activity for VAT purposes, as the partial fees constitute consideration.
3) The Upper Tribunal dismissed HMRC's argument that payments by Marriott Rewards to redeeming hotels were third party consideration, but also ruled that neither Marriott nor Whitbread established the UK or US
Case Alert - Marks & Spencer
This document discusses a case regarding a promotional offer by Marks & Spencer (M&S) where customers could purchase three food items for £10 and receive a free bottle of wine. HMRC considered that the deal was actually for four items for £10 and that VAT should be paid on the portion of the £10 attributable to the wine. The First-tier Tax Tribunal agreed with HMRC's view, finding that the economic reality was a package deal rather than items plus a free gift. It determined that the £10 payment should be apportioned with VAT paid on the wine portion. The Tribunal emphasized examining the commercial substance of promotions for accurate VAT determination.
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
The Upper Tribunal issued a judgment regarding the VAT treatment of payments made through Marriott's customer loyalty rewards scheme. The Tribunal determined that payments from Marriott Rewards LLC to participating hotels were consideration for redemption services provided to MRL, rather than third-party consideration for accommodation supplied to customers. It also found that these redemption services constituted a supply of services related to land in the UK, rather than advertising services, meaning UK VAT was due. Both MRL and Whitbread's appeals were dismissed.
ITU 04/2018
The document provides updates on recent indirect tax cases from the UK courts, CJEU, and Brexit developments.
The CJEU issued an opinion in DPAS Ltd, finding that DPAS's service of collecting payments from patients and transferring them to dentists was not exempt from VAT as a payment transaction, but rather a taxable debt collection service, even though the contracts were amended to provide the service to patients rather than dentists.
The CJEU also ruled in a case from Slovakia that when a supplier issues supplementary VAT invoices to correct an underpayment of VAT, the time limit for claiming VAT refunds should run from the date of the supplementary invoices, not the original supplies.
Finally,
Case Alert DPAS Ltd - Advocate General's opinion
Whether collection of direct debits constitutes a transaction concerning payments or transfers and exempt from VAT - AG considers not
Brexit Alert
This document summarizes an agreement reached between the UK and EU to establish a transitional period after Brexit. Key points include:
- The UK will leave the EU in March 2019 but remain in the single market and customs union until December 2020.
- Goods moving between the UK and EU during this period will be treated as intra-EU trade in regards to customs and VAT.
- The agreement provides businesses more certainty and time to prepare for changes taking effect after the transitional period ends. However, the deal still requires approval from all EU member states.
Case Alert: Kreuzmayr CJEU Judgment
CJEU issues judgment on place of supply issue relating to two supplies but a single transportation - Also deals with recovery of incorrectly charged input VAT
More from Graham Brearley (20)
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Case alert: Summit Electrical Installations Ltd Upper Tribunal Judgment
Vat Alert: Reverse Charge on Construction Services
Vat Alert: Reverse Charge on Construction Services
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
Case Alert - Marriott Rewards / Whitbread - Upper Tribunal
Recently uploaded
Does teamwork really matter? Looking beyond the job posting to understand lab...
Does teamwork really matter? Looking beyond the job posting to understand lab...Labour Market Information Council | Conseil de l’information sur le marché du travail
Vicinity Jobs’ data includes more than three million 2023 OJPs and thousands of skills. Most skills appear in less than 0.02% of job postings, so most postings rely on a small subset of commonly used terms, like teamwork.
Laura Adkins-Hackett, Economist, LMIC, and Sukriti Trehan, Data Scientist, LMIC, presented their research exploring trends in the skills listed in OJPs to develop a deeper understanding of in-demand skills. This research project uses pointwise mutual information and other methods to extract more information about common skills from the relationships between skills, occupations and regions.Seeman_Fiintouch_LLP_Newsletter_Jun_2024.pdf
The Impact of the 2024 Indian
Election Beyond Borders
01. Investment Gyan
02. Market Update
03. Inspiration investment story
Economic Risk Factor Update: June 2024 [SlideShare]
May’s reports showed signs of continued economic growth, said Sam Millette, director, fixed income, in his latest Economic Risk Factor Update.
For more market updates, subscribe to The Independent Market Observer at https://blog.commonwealth.com/independent-market-observer.
一比一原版美国新罕布什尔大学(unh)毕业证学历认证真实可查
永久可查学历认证【微信：A575476】【美国新罕布什尔大学(unh)毕业证成绩单Offer】【微信：A575476】（留信学历认证永久存档查询）采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信：A575476】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信：A575476】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
→ 【关于价格问题（保证一手价格）
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
选择实体注册公司办理，更放心，更安全！我们的承诺：可来公司面谈，可签订合同，会陪同客户一起到教育部认证窗口递交认证材料，客户在教育部官方认证查询网站查询到认证通过结果后付款，不成功不收费！
Ending stagnation: How to boost prosperity across Scotland
A toxic combination of 15 years of low growth, and four decades of high inequality, has left Britain poorer and falling behind its peers. Productivity growth is weak and public investment is low, while wages today are no higher than they were before the financial crisis. Britain needs a new economic strategy to lift itself out of stagnation.
Scotland is in many ways a microcosm of this challenge. It has become a hub for creative industries, is home to several world-class universities and a thriving community of businesses – strengths that need to be harness and leveraged. But it also has high levels of deprivation, with homelessness reaching a record high and nearly half a million people living in very deep poverty last year. Scotland won’t be truly thriving unless it finds ways to ensure that all its inhabitants benefit from growth and investment. This is the central challenge facing policy makers both in Holyrood and Westminster.
What should a new national economic strategy for Scotland include? What would the pursuit of stronger economic growth mean for local, national and UK-wide policy makers? How will economic change affect the jobs we do, the places we live and the businesses we work for? And what are the prospects for cities like Glasgow, and nations like Scotland, in rising to these challenges?
Enhancing Asset Quality: Strategies for Financial Institutions
Ensuring robust asset quality is not just a mere aspect but a critical cornerstone for the stability and success of financial institutions worldwide. It serves as the bedrock upon which profitability is built and investor confidence is sustained. Therefore, in this presentation, we delve into a comprehensive exploration of strategies that can aid financial institutions in achieving and maintaining superior asset quality.
1.2 Business Ideas Business Ideas Busine
Business Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas PowerpointBusiness Ideas Powerpoint
^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Duba...
Whatsapp (+971581248768) Buy Abortion Pills In Dubai/ Qatar/Kuwait/Doha/Abu Dhabi/Alain/RAK City/Satwa/Al Ain/Abortion Pills For Sale In Qatar, Doha. Abu az Zuluf. Abu Thaylah. Ad Dawhah al Jadidah. Al Arish, Al Bida ash Sharqiyah, Al Ghanim, Al Ghuwariyah, Qatari, Abu Dhabi, Dubai.. WHATSAPP +971)581248768 Abortion Pills / Cytotec Tablets Available in Dubai, Sharjah, Abudhabi, Ajman, Alain, Fujeira, Ras Al Khaima, Umm Al Quwain., UAE, buy cytotec in Dubai– Where I can buy abortion pills in Dubai,+971582071918where I can buy abortion pills in Abudhabi +971)581248768 , where I can buy abortion pills in Sharjah,+97158207191 8where I can buy abortion pills in Ajman, +971)581248768 where I can buy abortion pills in Umm al Quwain +971)581248768 , where I can buy abortion pills in Fujairah +971)581248768 , where I can buy abortion pills in Ras al Khaimah +971)581248768 , where I can buy abortion pills in Alain+971)581248768 , where I can buy abortion pills in UAE +971)581248768 we are providing cytotec 200mg abortion pill in dubai, uae.Medication abortion offers an alternative to Surgical Abortion for women in the early weeks of pregnancy. Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman Fujairah Ras Al Khaimah%^^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Dubai Abu Dhabi Sharjah Deira Ajman
The state of welfare Resolution Foundation Event
How has Britain’s safety net changed since 2010 and what comes next?
Optimizing Net Interest Margin (NIM) in the Financial Sector (With Examples).pdf
NIM is calculated as the difference between interest income earned and interest expenses paid, divided by interest-earning assets.
Importance: NIM serves as a critical measure of a financial institution's profitability and operational efficiency. It reflects how effectively the institution is utilizing its interest-earning assets to generate income while managing interest costs.
Unlock Your Potential with NCVT MIS.pptx
The NCVT MIS Certificate, issued by the National Council for Vocational Training (NCVT), is a crucial credential for skill development in India. Recognized nationwide, it verifies vocational training across diverse trades, enhancing employment prospects, standardizing training quality, and promoting self-employment. This certification is integral to India's growing labor force, fostering skill development and economic growth.
1比1复刻(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书原版一模一样
原版定制【微信:bwp0011】《(ksu毕业证书)美国堪萨斯州立大学毕业证本科文凭证书》【微信:bwp0011】成绩单 、雅思、外壳、留信学历认证永久存档查询，采用学校原版纸张、特殊工艺完全按照原版一比一制作（包括：隐形水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠，文字图案浮雕，激光镭射，紫外荧光，温感，复印防伪）行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备，十五年致力于帮助留学生解决难题，业务范围有加拿大、英国、澳洲、韩国、美国、新加坡，新西兰等学历材料，包您满意。
【业务选择办理准则】
一、工作未确定，回国需先给父母、亲戚朋友看下文凭的情况，办理一份就读学校的毕业证【微信bwp0011】文凭即可
二、回国进私企、外企、自己做生意的情况，这些单位是不查询毕业证真伪的，而且国内没有渠道去查询国外文凭的真假，也不需要提供真实教育部认证。鉴于此，办理一份毕业证【微信bwp0011】即可
三、进国企，银行，事业单位，考公务员等等，这些单位是必需要提供真实教育部认证的，办理教育部认证所需资料众多且烦琐，所有材料您都必须提供原件，我们凭借丰富的经验，快捷的绿色通道帮您快速整合材料，让您少走弯路。
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
【关于价格问题（保证一手价格）】
我们所定的价格是非常合理的，而且我们现在做得单子大多数都是代理和回头客户介绍的所以一般现在有新的单子 我给客户的都是第一手的代理价格，因为我想坦诚对待大家 不想跟大家在价格方面浪费时间
对于老客户或者被老客户介绍过来的朋友，我们都会适当给一些优惠。
Fabular Frames and the Four Ratio Problem
Digital, interactive art showing the struggle of a society in providing for its present population while also saving planetary resources for future generations. Spread across several frames, the art is actually the rendering of real and speculative data. The stereographic projections change shape in response to prompts and provocations. Visitors interact with the model through speculative statements about how to increase savings across communities, regions, ecosystems and environments. Their fabulations combined with random noise, i.e. factors beyond control, have a dramatic effect on the societal transition. Things get better. Things get worse. The aim is to give visitors a new grasp and feel of the ongoing struggles in democracies around the world.
Stunning art in the small multiples format brings out the spatiotemporal nature of societal transitions, against backdrop issues such as energy, housing, waste, farmland and forest. In each frame we see hopeful and frightful interplays between spending and saving. Problems emerge when one of the two parts of the existential anaglyph rapidly shrinks like Arctic ice, as factors cross thresholds. Ecological wealth and intergenerational equity areFour at stake. Not enough spending could mean economic stress, social unrest and political conflict. Not enough saving and there will be climate breakdown and ‘bankruptcy’. So where does speculative design start and the gambling and betting end? Behind each fabular frame is a four ratio problem. Each ratio reflects the level of sacrifice and self-restraint a society is willing to accept, against promises of prosperity and freedom. Some values seem to stabilise a frame while others cause collapse. Get the ratios right and we can have it all. Get them wrong and things get more desperate.
1：1制作加拿大麦吉尔大学毕业证硕士学历证书原版一模一样
原版一模一样【微信：741003700 】【加拿大麦吉尔大学毕业证硕士学历证书】【微信：741003700 】学位证，留信认证（真实可查，永久存档）offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原海外各大学 Bachelor Diploma degree, Master Degree Diploma
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strategies
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strategies
RMIT University degree offer diploma Transcript
澳洲RMIT毕业证书制作RMIT假文凭定制Q微168899991做RMIT留信网教留服认证海牙认证改RMIT成绩单GPA做RMIT假学位证假文凭高仿毕业证申请墨尔本皇家理工大学RMIT University degree offer diploma Transcript
Who Is Abhay Bhutada, MD of Poonawalla Fincorp
Abhay Bhutada, the Managing Director of Poonawalla Fincorp Limited, is an accomplished leader with over 15 years of experience in commercial and retail lending. A Qualified Chartered Accountant, he has been pivotal in leveraging technology to enhance financial services. Starting his career at Bank of India, he later founded TAB Capital Limited and co-founded Poonawalla Finance Private Limited, emphasizing digital lending. Under his leadership, Poonawalla Fincorp achieved a 'AAA' credit rating, integrating acquisitions and emphasizing corporate governance. Actively involved in industry forums and CSR initiatives, Abhay has been recognized with awards like "Young Entrepreneur of India 2017" and "40 under 40 Most Influential Leader for 2020-21." Personally, he values mindfulness, enjoys gardening, yoga, and sees every day as an opportunity for growth and improvement.
What's a worker’s market? Job quality and labour market tightness
What's a worker’s market? Job quality and labour market tightnessLabour Market Information Council | Conseil de l’information sur le marché du travail
In a tight labour market, job-seekers gain bargaining power and leverage it into greater job quality—at least, that’s the conventional wisdom.
Michael, LMIC Economist, presented findings that reveal a weakened relationship between labour market tightness and job quality indicators following the pandemic. Labour market tightness coincided with growth in real wages for only a portion of workers: those in low-wage jobs requiring little education. Several factors—including labour market composition, worker and employer behaviour, and labour market practices—have contributed to the absence of worker benefits. These will be investigated further in future work.在线办理(UMASS毕业证书)马萨诸塞大学阿默斯特分校毕业证完成信一模一样
学校原件一模一样【微信：741003700 】《(UMASS毕业证书)马萨诸塞大学阿默斯特分校毕业证》【微信：741003700 】学位证，留信认证（真实可查，永久存档）原件一模一样纸张工艺/offer、雅思、外壳等材料/诚信可靠,可直接看成品样本，帮您解决无法毕业带来的各种难题！外壳，原版制作，诚信可靠，可直接看成品样本。行业标杆！精益求精，诚心合作，真诚制作！多年品质 ,按需精细制作，24小时接单,全套进口原装设备。十五年致力于帮助留学生解决难题，包您满意。
本公司拥有海外各大学样板无数，能完美还原。
1:1完美还原海外各大学毕业材料上的工艺：水印，阴影底纹，钢印LOGO烫金烫银，LOGO烫金烫银复合重叠。文字图案浮雕、激光镭射、紫外荧光、温感、复印防伪等防伪工艺。材料咨询办理、认证咨询办理请加学历顾问Q/微741003700
【主营项目】
一.毕业证【q微741003700】成绩单、使馆认证、教育部认证、雅思托福成绩单、学生卡等！
二.真实使馆公证(即留学回国人员证明,不成功不收费)
三.真实教育部学历学位认证（教育部存档！教育部留服网站永久可查）
四.办理各国各大学文凭(一对一专业服务,可全程监控跟踪进度)
如果您处于以下几种情况：
◇在校期间，因各种原因未能顺利毕业……拿不到官方毕业证【q/微741003700】
◇面对父母的压力，希望尽快拿到；
◇不清楚认证流程以及材料该如何准备；
◇回国时间很长，忘记办理；
◇回国马上就要找工作，办给用人单位看；
◇企事业单位必须要求办理的
◇需要报考公务员、购买免税车、落转户口
◇申请留学生创业基金
留信网认证的作用:
1:该专业认证可证明留学生真实身份
2:同时对留学生所学专业登记给予评定
3:国家专业人才认证中心颁发入库证书
4:这个认证书并且可以归档倒地方
5:凡事获得留信网入网的信息将会逐步更新到个人身份内，将在公安局网内查询个人身份证信息后，同步读取人才网入库信息
6:个人职称评审加20分
7:个人信誉贷款加10分
8:在国家人才网主办的国家网络招聘大会中纳入资料，供国家高端企业选择人才
Recently uploaded (20)
Does teamwork really matter? Looking beyond the job posting to understand lab...
Does teamwork really matter? Looking beyond the job posting to understand lab...
Economic Risk Factor Update: June 2024 [SlideShare]
Economic Risk Factor Update: June 2024 [SlideShare]
Ending stagnation: How to boost prosperity across Scotland
Ending stagnation: How to boost prosperity across Scotland
Enhancing Asset Quality: Strategies for Financial Institutions
Enhancing Asset Quality: Strategies for Financial Institutions
^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Duba...
^%$Zone1:+971)581248768’][* Legit & Safe #Abortion #Pills #For #Sale In #Duba...
Optimizing Net Interest Margin (NIM) in the Financial Sector (With Examples).pdf
Optimizing Net Interest Margin (NIM) in the Financial Sector (With Examples).pdf
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
Tdasx: In-Depth Analysis of Cryptocurrency Giveaway Scams and Security Strate...
What's a worker’s market? Job quality and labour market tightness
What's a worker’s market? Job quality and labour market tightness
Case Alert ELS Group Ltd - Court of Appeal
- 1. © 2016 Grant Thornton UK LLP. All rights reserved. ‘Grant Thornton’ refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton UK LLP is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. This publication has been prepared only as a guide. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material in this publication. grant-thornton.co.uk GRT100456 Summary This was an application by ELS Group Ltd for judicial review of a decision by HMRC. Essentially, HMRC initially agreed that ELS could use the staff-hire concession on a retrospective basis. This meant that, even though under regulations ELS acted as a principal when it supplied staff to colleges, for VAT purposes it could be treated as acting as an agent and only account for VAT on its commission charges. However, HMRC then changed its view and ruled that the concession could not be applied retrospectively. ELS applied for judicial review. This was refused at the Upper Tribunal and this was ELS' appeal from that decision to the Court of Appeal. 07 July 2016 Court of Appeal The Court of Appeal has issued its judgment in this long-running battle between ELS Group Ltd (ELS) and HMRC. The dispute centres around the operation of the so- called staff hire concession. ELS sought judicial review of a decision by HMRC that it could not operate the terms of the staff-hire concession on a retrospective basis. The group failed to convince the Upper Tribunal and appealed to the Court of Appeal. In simple terms, ELS supplied self-employed lecturers to colleges of further education. However, historically, those supplies were not treated by ELS as supplies of staff at all, but as supplies of education services. HMRC accepted that such services benefited from exemption from VAT. HMRC then published Business Brief 10/04 (BB10/04) which confirmed that employment bureaux could choose to act as an agent or as a principal when supplying staff. As a consequence, ELS transferred a number of its contracts to an associated company (Protocol). HMRC initially argued that Protocol's supplies were also supplies of education but, following the Court of Justice ruling in the case of Horizon College, it conceded that Protocol was supplying staff and was, thus, entitled to take advantage of the agency rules set out in BB10/04. At that point ELS advised HMRC that, in reality, there was no difference between what Protocol supplied and what ELS supplied. ELS sought to adopt the terms of BB10/04 retrospectively and, initially, HMRC agreed. However, eventually, HMRC ruled that the election to be treated as an agent under the terms of BB10/04 could not be applied retrospectively. It is against that decision that ELS applied for judicial review. The Court of Appeal has ruled against ELS. At the time of the supplies made by ELS to the colleges, they were treated as exempt supplies of education and not as supplies of staff. In any case, for the services to be treated as agency services an election had to be made by the supplier. This decision [to elect to be treated as an agent] could only be made prospectively and not retrospectively. Accordingly, HMRC's decision not to apply the concession retrospectively was reasonable. The appeal was dismissed. ELS Group loses 'staff-hire' VAT case Case Alert Contact Stuart Brodie Scotland stuart.brodie@uk.gt.com (0)14 1223 0683 Karen Robb London & South East karen.robb@uk.gt.com (0)20 772 82556