NEWEY

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

Barrister Etienne Wong (Old Square Tax Chambers) examines the lengthy litigation that still leaves a number of outstanding questions.

The Supreme Court has again had the opportunity to consider the application of the Redrow approach to VAT on tripartite arrangements in the Airtours case. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the judgment and draw attention to some consequential loose ends.