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  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).