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SUPPLY-OF-SERVICES


Wellcome Trust and the reverse charge premium
Card image Etienne Wong
There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).
21 April 2021
Newey: a gypsy’s warning premium
Card image Michael Conlon KC
Michael Conlon QC (Temple Tax Chambers) considers what can be learnt from the recent Court of Appeal decision.
 
10 May 2018
AG opinion in Mercedes-Benz: VAT on leasing contracts with option to purchase premium
Card image Peter Stewart
Card image 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.

21 June 2017
What’s proposed on tackling fraud in the construction industry? premium
Card image Rowena Clifton
Rowena Clifton (RSM) explains the proposed new measures to tackle VAT and income tax fraud in the construction industry.
 
24 May 2017
VAT briefing for December 2016 premium
Card image Lee Squires
Card image Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
 
30 November 2016
Bookit/NEC: end of the line for card handling fees? premium
Card image Nicholas Gardner
Card image James Seddon
Nicholas Gardner and James Seddon (Ashurst) examine the CJEU decisions in NEC and Bookit, what they mean for VAT on card handling fees and the wider implications of these rulings.
 
14 June 2016
Ocean Finance: Economic and commercial reality
Card image Anbreen Khan
Card image Emma Hughes

VAT focus with Anbreen Khan and Emma Hughes

26 June 2013
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
M R Currell Ltd v HMRC
25 July 2023
Ebuyer (UK) Ltd v HMRC
25 July 2023
300 x 250 (MPU)
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MOST READ Read all
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