COURT-OF-APPEAL

Kate Ison

A recent Court of Appeal decision reaffirms HMRC’s right to conduct enquiries on an ‘informal’ premise even where there is no statutory basis, write Kate Ison and Jessica Hocking (Bryan Cave Leighton Paisner).

Hui Ling McCarthy KC

The role of the Upper Tribunal (UT) in tax appeals has assumed an increased importance, writes Hui Ling McCarthy (11 New Square).

Etienne Wong

Etienne Wong (Old Square Tax Chambers) considers the state of VAT bad debt relief in the UK and its relationship to EU law in the light of the recent Court of Appeal judgment in HMRC v GMAC.

Robert Waterson

Robert Waterson (RPC) reviews guidance from the Court of Appeal on the meaning of ‘sham’.

Chris Bates

Judy Harrison

In Eclipse Film Partners No. 35 LLP, the Court of Appeal ruled that the film partnership’s activities did not constitute trading. Chris Bates and Judy Harrison (Norton Rose Fulbright) examine the judgment and consider the consequences

Michael Conlon KC

Michael Conlon QC (Hogan Lovells) examines the Court of Appeal decision in ITC, and the uncertainties that remain.

Rupert Shiers

Rupert Shiers (Hogan Lovells) considers the Court of Appeal judgment in Lloyds TSB Equipment Leasing (No. 1) and HMRC’s new-found enthusiasm for applying main purpose tests.

David Anderson

Judith Lesar

While the Court of Appeal recently denied VAT recovery on costs associated with corporate restructuring and/or refinancing deals, it may be that the specific facts of BAA and Airtours mean the impact of these decisions can be contained. Judith Lesar and David Anderson (PwC Legal) examine both cases.

Christopher Lallemand

Ashita Gohil

Ashita Gohil and Christopher Lallemand examine the recent Court of Appeal decision in Subway, regarding the VAT liability of the supply of ‘hot’ takeaway food

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock examine recent VAT developments, including: the decisions in Sub One Ltd (t/a Subway) and Granton Advertising; recent legislation on electronic filing and the reverse charge for gas and electricity; and guidance from the EU VAT Committee on the small consignments exemption.