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    EY - ReFI|T Forum 23 October 2014 ReFIT Forum 23 October 2014 slides
    (pdf, 427.68 KB)
    21 Nov, 2014 United Kingdom

    Slides from our ReFIT Forum on 23 October 2014.

    Japanese Consumption Tax – The path to cross-border neutrality
    (pdf, 154.71 KB)
    18 Nov, 2014 United Kingdom

    The staggered increase of the Japanese Consumption Tax (“JCT”) rate, from 5% to 8% in April 2014 then the anticipated rise from 8% to 10%.

    EY - VAT News VAT News week to 23 12 2013: EY Revenue & Customs Brief 38/13: Revised Intrastat reporting thresholds for 2014
    (pdf, 222.78 KB)
    11 Nov, 2014 United Kingdom

    On 16 December 2013, HMRC issued Revenue & Customs Brief 38/13 which confirms that revised Intrastat reporting thresholds will apply for the 2014 calendar year.

    EY - Tax Alert Tax Services 17 09 2014: VAT Alert: Skandia CJEU judgment: VAT due on intra-group supplies
    (pdf, 357.18 KB)
    11 Nov, 2014 United Kingdom

    In the Skandia America Corporation USA, Sweden branch, case, the CJEU found a VAT group is a wholly ‘new’, separate taxpayer from its constituent members.

    EY - Worldwide Transfer Pricing Reference Guide 2014 EY Worldwide Transfer Pricing Reference Guide 2014
    (pdf, 3.12 MB)
    11 Nov, 2014 United Kingdom

    The EY Transfer pricing global reference guide is designed to helpinternational tax executives quickly identify transfer pricing rules, practicesand approaches.

    EY - VAT News VAT News week to 23 12 2013: Consultation responses: VAT treatment of refunds made by manufacturers
    (pdf, 218.95 KB)
    07 Nov, 2014 United Kingdom

    At Budget 2013, the Government announced its intention to allow manufacturers to reduce VAT payments to take account of refunds made directly to final consumers.

    EY - VAT News VAT News week to 23 12 2013: Consultation responses: Review of the VAT retail export scheme
    (pdf, 206.24 KB)
    07 Nov, 2014 United Kingdom

    On 1 July 2013, HMRC launched a consultation inviting comments on options for redesigning the VAT retail export scheme (also known as tax-free shopping).

    EY - VAT News VAT News week to 22 02 2013: Infringement action: France & Luxembourg: Application of reduced rate to digital books
    (pdf, 250.86 KB)
    07 Nov, 2014 United Kingdom

    In February 2013 the EC said it will refer France and Luxembourg to the European Court for applying reduced VAT rates to digital books.

    EY - Tax Alert Tax Services 26 09 2014: VAT: HMRC policy on holding company costs
    (pdf, 352.45 KB)
    07 Nov, 2014 United Kingdom

    HMRC has issued Revenue and Customs Brief 32 (2014) which alerts businesses to its new guidance on the VAT recovery position of holding companies (Holdcos).

    EY - Tax Alert ReFIT VAT Alert 21 11 2013: European Court judgment: The VAT treatment of payments received following the fraudulent use of credit/debit cards
    (pdf, 65.49 KB)
    07 Nov, 2014 United Kingdom

    The Court of Justice of the European Union’s judgment on VAT treatment of payments received by a retailer after fraudulent credit/debit card use by customers.

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