Tag Archives: exemption

VAT on Credit and Debit Card Handling Referred to Europe

Posted on April 25, 2015 by Eamon McNicholas

The First-Tier Tribunal case of Bookit Ltd was referred up to the European Court for guidance about VAT on credit and debit cards handling services, and is now working its way through the system there. The case, ECJ reference C-607/14, … Continue reading →

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Pointers on the VAT Option to Tax Land

Posted on June 24, 2014 by Eamon McNicholas

HMRC have published research on the impact of the VAT option to tax (more formally the election to waive exemption). among the key summary conclusions were :  Where businesses used the option to tax for properties leased to tenants most … Continue reading →

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Foreign Investors in Kosovo Offered Tax Break

Posted on May 3, 2014 by Eamon McNicholas

I hear, via The Investment Promotion Agency of Kosovo, that the government in Kosovo have approved a 4 year tax exemption of corporate tax (CIT) and value added tax (VAT) for foreign investors who invest at least EUR 2m and … Continue reading →

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