Traffic flash lights of night view in front of RPC building.

VAT update

Published on 22 December 2015

This is our last VAT update of 2015. RPC’s next VAT update will be published on 28 January 2016. We wish all our readers a Merry Christmas and a Happy New Year!

HMRC has published Brief 23/15, providing further information on its position following the ECJ judgment in Skandia [2015] EUECJ C-126/14. This is in addition to information provided in Brief 18/12 (details of which were reported in our November VAT update).