VAT update August 2017

In this month’s update we report on updated guidance from HMRC on distance selling, the EU (Withdrawal Bill) and the revised place of supply rules for B2C telecommunications.

We also comment on three recent cases involving the awarding of costs for unreasonable behaviour, whether temporary classroom units are "immovable property" and the debarring of HMRC from appeal proceedings for failure to comply with a case management direction.