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SET-OFF


Colchester: when is supply a ‘supply of services for consideration’? premium
Card image Jack Williams
Jack Williams (Monckton Chambers) discusses the VAT implications of the Upper Tribunal decision affecting education and other state funded service providers.
27 January 2021
VAT on damages and contract terminations
Card image Dan Place
Card image Eloise Walker
As issues relating to the VAT treatment of damages and termination sums proliferate in the uncertainty caused by COVID-19, Eloise Walker and Dan Place (Pinsent Masons) bring us ‘back to basics’.
29 July 2020
Birmingham Hippodrome Theatre Trust: HMRC’s set-off powers premium
Card image Geoffrey Tack
Card image Bridget Winters

Geoffrey Tack and Bridget Winters examine the Birmingham Hippodrome Theatre Trust decision and the power of HMRC to set off taxes across multiple accounting periods

12 June 2014
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
300 x 250 (MPU)
IN BRIEFRSS Read all
MOST READ Read all
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