Peter Jenkins

PETER JENKINS explains why, in relation to VAT and financial services, the 'tainting provisions' are illegal and ought to be scrapped

PETER JENKINS, global head of indirect tax at Ernst & Young, examines current VAT treatment of public bodies and the exempt sectors and how it may change as part of the European Commission's work programme to reform the Sixth Directive.

 

PETER JENKINS, head of indirect tax at Ernst & Young, considers the VAT tribunal's ruling upholding Leightons (17498) in the test case decision, Southport Visionplus Ltd (LON/2001/0505).

PETER JENKINS discusses the High Court's decision in Commissioners of Customs and Excise v BAA plc.
AS WAS WIDELY predicted at the time, Customs have not had much luck in the courts with their highly restrictive view of the proper scope for exemption for financial services, encapsulated in the Value Added Tax (Financial) Order 1999.
Outsourcing - FDR Ltd

PETER JENKINS comments on the collapse of the compromise proposal relating to VAT and e-commerce put forward by the Swedish presidency of the Council because of the effective exercise of a United Kingdom veto at the ECOFIN meeting on 5 June.

Peter Jenkins considers the application of VAT to e-commerce in the European Union