Recent matters we have advised on include:
- advising a cruise ship operator in a reference to the European Court of Justice. The appeal concerned the VAT liability of goods sold in a shop on board during a cruise calling at EU and non-EU ports. The implications for the cruise companies operating in EU waters were significant. Our London and Dusseldorf tax practices worked together on the written submissions which were submitted in German (the language of the case)
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undertaking significant VAT restructuring work between an outsource provider and a VAT exempt institution to ensure the relationship between the parties satisfied the conditions set out in the new VAT (Group Eligibility) Order 2004
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dealing and resolving various Customs duty classification disputes, Customs warehousing and VAT liability issues, VAT advice on securitisation, PFI and property ("real" and "synthetic") structures, resolving disputes on composite and separate supply issues
- Trinity Mirror plc v Customs and Excise Commissioners - the nature of an issue of shares for VAT purposes
- Customs and Excise Commissioners v Kingfisher plc -the application of the VAT doctrine of 'abuse of rights' to the sale of face value vouchers.