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FIXED-ESTABLISHMENT


The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays starpremium
Card image Philippe Gamito
Although the FTT’s recent decision in Barclays is disappointing news, there are some positives, writes Philippe Gamito (Baker McKenzie).
18 September 2024
The VAT review for July 2024 premium
Card image Gary Barnett
Card image Joao Martinho
Recent VAT decisions on card handling fees, single supply determinations and fixed establishments are reviewed by Joao Martinho and Gary Barnett (Simmons & Simmons).
3 July 2024
SC Adient Ltd & Co. KG premium
VAT and fixed establishments.
19 June 2024
The VAT review for September 2023 premium
Card image Craig Kirkham-Wilson
Card image Gary Barnett
Legitimate expectation, directors’ fees, fixed establishments, reforming the TMO... Craig Kirkham-Wilson and Gary Barnett (Simmons & Simmons) examine recent developments in the VAT world. 
30 August 2023
The VAT review for May 2022 premium
Card image Bryn Reynolds
Card image Gary Barnett
This month’s update by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers the CJEU ruling on fixed establishments.
11 May 2022
A tale of two companies in two cities: the CJEU’s ruling on fixed establishment in Berlin Chemie premium
Card image Karen Killington
Karen Killington (KPMG) considers the impact of a recent case where the CJEU held that a subsidiary was not a fixed establishment.
27 April 2022
VAT grouping disputes: the implications of HSBC premium
Card image Sarah Bond
Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.
17 March 2022
The VAT review for July 2021 premium
Card image Nick Cronkshaw
Card image Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.
30 June 2021
The VAT review for June 2020 premium
Card image Jo Crookshank
Card image Gary Barnett
This month's review of recent VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
1 June 2020
UK tax pitfalls of the foreign company premium
Card image Laura Hoyland
Card image Elizabeth Emerson
Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.
28 May 2020
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B D’Angelin v HMRC
9 July 2025
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