This page summarises recent developments on VAT relating to the Indirect Tax Reporter and provides links to the updated commentary.

¶10-635ff: commentary on the meaning of business has been updated and reordered to reflect recent caselaw including Babylon Farm Ltd v R & C Commrs [2021] BVC 513 (28 October 2021)

¶11-700ff: commentary on the time of supply has been reordered, refreshed and updated to improve accessibility (4 October 2021)

¶18-525: commentary on supplies by employment businesses updated following taxpayer loss at the UT in Mainpay Ltd [2021] BVC 516 (10 November 2021)

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