VAT – Supplies by foreign universities

Value Added Tax

The UK campuses of an American university were operated by a partnership between that university and a Spanish educational establishment. The partnership was a UK limited liability partnership formed under the Limited Liability Partnerships Act 2000.

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VAT – UK treatment of cost-sharing arrangements

Value Added Tax

A European Economic Interest Grouping (‘EEIG’) is a form of business entity set up as a co-operative venture under the provisions of EC Council Regulation 2137/85 by enterprises of two or more member states.

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Recoverability of VAT on legal fees

Value Added Tax

The US government was the plaintiff in proceedings taking place in Washington DC. A costs order on an indemnity basis had been made against them in the UK in relation to costs incurred by a litigation partner in a UK law firm in giving evidence under compulsion (in his capacity of legal adviser to one of the corporate defendants in the proceedings) for use at the US trial.

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