HIRE-PURCHASE

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

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Gary Barnett

Jo Crookshank

Jo Crookshank and Gary Barnett (Simmons & Simmons) review recent VAT developments that matter.

Gary Barnett

Martin Shah

Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

Angela Lang-Horgan

Germany’s highest tax court has requested a preliminary ruling from the CJEU which could have a profound impact on our understanding of the time of supply rule. Angela Lang-Horgan (Lang & Horgan Ltd) explains.

Peter Stewart

Paul Farmer

Peter Stewart and Paul Farmer (Joseph Hage Aaronson) examine the decision that so-called agility hire purchase contracts are a supply of services and consider its practical implications.

Etienne Wong

Etienne Wong (Tax Chambers, 15 Old Square) considers what the Court of Appeal judgment in VWFS means for the hire-purchase sector and partial exemption generally.

HMRC is not having a good run on cases concerning VAT cost recovery, writes Graham Elliott, consultant at Withers

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock examine recent developments, including the decisions in Banco Mais, Lok’nStore, Norseman Gold and African Consolidated Resources, and TOGC changes