VAT planning lives on: restructuring of contracts to avoid VAT held not to be abusive in DPAS Ltd v HMRC
In Axa UK (Taxation) [2010] EUECJ C-175/09, the Court of Justice held, surprisingly to many commentators, that a company’s services of invoicing and collecting payments from patients that are not overdue, and passing them to dentists, were not exempt from VAT because they constituted taxable debt collection under what is now article 135(1)(d) of the […]