Old Square Tax Chambers hosted an afternoon webinar on 19th November 2020 where Rebecca Sheldon and Etienne Wong discussed the VAT treatment of disbursements and early termination (and other compensatory) payments.
In the webinar (In or Out of Scope of VAT: Disbursements and Compensation) Rebecca examined the VAT treatment of disbursements three years on after Brabners LLP. While Etienne will cover the change in HMRC policy on the VAT treatment of early termination (and other compensatory) payments exploring whether HMRC has correctly interpreted the CJEU cases that prompted the change while also touching on some practical consequences of the ill-conceived RCB 12 (2020) (and related HMRC internal Manual updates).
The webinar started at 16.00 and was followed by a short Q&A session from 17.00, all on Zoom.
This webinar was hosted by Zoom. Please visit the Zoom website for their Terms & Conditions.
Seminar Video
- View Seminar Video
- Video Password: LdFD!7s5
Seminar notes
To request notes for this seminar, please contact The Clerks.