VAT Recovery by Holding Companies - Key Principles Explored
This webinar considers the legal principles underlying the right to recover VAT from HMRC as 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 different 'species' of holding companies for VAT purposes (CJEU ruling in Ryanair)
- Recent developments in case law (particularly the difference between the ’for consideration’ and the ’for remuneration’ concepts) - Ryanair, C&D Foods Acquisition, Marle Participations, Volkswagen Financial Services, Wakefield College
- HMRC's interpretation of the law
- Structural considerations