FIXED-ESTABLISHMENT

This month’s update by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers the CJEU ruling on fixed establishments.

Karen Killington

Karen Killington (KPMG) considers the impact of a recent case where the CJEU held that a subsidiary was not a fixed establishment.

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.

Gary Barnett

Nick Cronkshaw

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.

Gary Barnett

Jo Crookshank

This month's review of recent VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Elizabeth Emerson

Laura Hoyland

Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.

No fixed establishment through parent-subsidiary relationship.

Gary Barnett

Martin Shah

This month's guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).

Eloise Walker

It seems the definition of what is an establishment is being gradually extended for political purposes, writes Eloise Walker (Pinsent Masons).

Richard Woolich

Aaron Bradley

The First-tier Tribunal has provided further guidance on the critical area of fixed establishments for VAT purposes, as Richard Woolich and Aaron Bradley (DLA Piper) explain.

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