VAT Recovery by Holding Companies - A 2018 Update
This webinar will review the legal principles underlying the right to recover VAT from HMRC and how they apply to holding companies.
Anyone who advises on VAT, particularly the VAT treatment of corporate transactions (e.g. acquisitions) should view this webinar for an up-to-date refresher on this important area.
What You Will Learn
This webinar will cover the following:
- The key recovery principles
- The two ’species’ of holding companies for VAT purposes,
- Recent developments in case law (Larentia + Minerva, Sveda, Norseman Gold, Airtours, Vehicle Control Services, Heating Plumbing Supplies, Volkswagen Financial Services),
- HMRC’s updated guidance
- Structural considerations