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Zipvit: no input VAT deduction for VAT not in fact charged premium
Card image Michael Hunt
Card image Dawen Gao
Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.
26 January 2022
The VAT review for August 2021 premium
Card image Jo Crookshank
Card image Gary Barnett
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
2 August 2021
The VAT review for November 2020 premium
Card image Jo Crookshank
Card image Gary Barnett
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
4 November 2020
Royal Opera House: VAT, opera and ice cream starpremium
Card image Etienne Wong
Etienne Wong (Old Square Tax Chambers) examines the Upper Tribunal decision in HMRC v Royal Opera House Covent Garden Foundation.
28 May 2020
The VAT review for October 2019 premium
Card image Nick Cronkshaw
Card image Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
30 September 2019
VAT deductibility for fund-raising: clarity at last premium
Card image Giles Salmond
Card image Matt Cummings
Giles Salmond and Matthew Cummings (Eversheds Sutherland) examine the Supreme Court decision in Frank A Smart Ltd & Son.
25 September 2019
The VAT review for May 2019 premium
Card image Martin Shah
Card image Gary Barnett
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
2 May 2019
VAT review for March 2019 premium
Card image Nick Cronkshaw
Card image Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
28 February 2019
VAT briefing for December 2018 premium
Card image Martin Shah
Card image Gary Barnett
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
 
5 December 2018
Morgan Stanley: VAT recovery and the ‘double layer’ test star
Card image Irina Maslova
Card image Philippe Gamito
Philippe Gamito and Irina Maslova (KPMG) review an advocate general’s opinion which adds significant complexity to VAT recovery by a branch supporting its foreign head office.
 
11 October 2018
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L v HMRC
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VAT on livestream events
4 December 2024
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