UK: The First-tier Tribunal ruled that HBS Enterprises Ltd, a UK-established business, remains liable for VAT on marketplace sales, despite HMRC’s misclassification as a non-established taxable person. The ruling confirms that the deemed supplier provision does not apply when the vendor is established in the UK, and that double taxation is avoided.

The EU Court of Justice has ruled that a person liable for VAT in one member state cannot also be held jointly and severally liable for VAT owed by an entity established in another member state. This decision clarifies cross-border VAT liability rules within the EU. The ruling applies to Greek cases and other EU member states.

Canada's Tax Court clarified on 26 June 2026 that the GST/HST new housing rebate requires a clear intention to use a property as a primary residence. The decision, issued as Decision No. 2026 TCC 122, applied to an individual who purchased two condominium units and claimed the rebate.

The UK Upper Tribunal ruled that dental aligners are not exempt from VAT under the dental prostheses provision. The decision reverses a lower tribunal ruling and means dental practices must charge VAT on aligners.