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Bryn Reynolds and Gary Barnett (Simmons & Simmons) examine the latest developments affecting VAT, including two CJEU decisions and a significant change to the Retained EU Law Bill.
This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).

The importance of having a valid VAT invoice and meeting national time limits for input VAT recovery are among the developments reviewed by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

This month’s update by Mark Watterson and Gary Barnett (Simmons & Simmons) covers FTT decisions on the tests for a transfer of a going concern and a ‘direct and immediate’ link.
This month’s review by Mark Watterson and Gary Barnett (Simmons & Simmons) covers developments affecting the VAT land exemption, lease break fees and the recoverability of input tax when the VAT was never paid. 
Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Etienne Wong (Old Square Tax Chambers) examines the Upper Tribunal decision in HMRC v Royal Opera House Covent Garden Foundation.
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
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