Today HMRC published its annual gripe about UK companies not paying enough tax. Click here for the latest decision of the Upper Tribunal in litigation where HMRC is trying to get a ruling that a UK company (Sports Direct) should not pay tax in the UK! It’s all about Article 33 of the Principal VAT Directive, and where VAT on internet sales should be paid. The case will run and run … all the way to the CJEU. But for now it is 2-0 to Sports Direct. Watch this space. (Spoiler alerts (a) I act for Sports Direct; and (b) the person in picture attached to the link is the journalist who wrote the article, not Mike Ashley.)
Jonathan Swift KC
