{"id":48045,"date":"2014-09-26T12:46:30","date_gmt":"2014-09-26T12:46:30","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=678ce205f8ce6a3cdc72c45e8c0f1adb"},"modified":"2014-09-26T12:46:30","modified_gmt":"2014-09-26T12:46:30","slug":"new-stance-on-vat-recovery-by-holding-companies","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=48045","title":{"rendered":"New stance on VAT recovery by holding companies"},"content":{"rendered":"<div class=\"field field-name-body field-type-text-with-summary field-label-hidden\">\n<div class=\"field-items\">\n<div class=\"field-item even\" property=\"content:encoded\">\n<p>HMRC have updated their guidance on when VAT recovery may be possible for holding companies.<\/p>\n<p>&#13;<\/p>\n<p>The change follows the decision in <em>British Airport Authority (BAA) v CRC<\/em> [2013] STC 752, in which the Court of Appeal confirmed that VAT is recoverable only where there is &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<div>\n<div>\n<p>HMRC have updated their guidance on when VAT recovery may be possible for holding companies.<\/p>\n<p>The change follows the decision in <em>British Airport Authority (BAA) v CRC<\/em> [2013] STC 752, in which the Court of Appeal confirmed that VAT is recoverable only where there is &#8230;<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[48],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/48045"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=48045"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/48045\/revisions"}],"predecessor-version":[{"id":48183,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/48045\/revisions\/48183"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=48045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=48045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=48045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}