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VAT-GROUPS


The VAT review for October 2020 premium
Card image Gary Barnett
Card image Mark Watterson
The latest VAT developments that matter, by Mark Watterson and Gary Barnett (Simmons & Simmons).
29 September 2020
Holding companies, VAT groups and funds premium
Card image Etienne Wong
VAT cases on investment funds are invariably interesting, and the latest one - Melford Capital - is no exception, writes Etienne Wong (Old Square Tax Chambers).
18 February 2020
VAT groups: ‘reverse Skandia’ for intra-entity supplies? premium
Card image Philippe Gamito
Card image Mark Agnew
The Swedish Supreme Court’s recent referral of Danske Bank to the CJEU reopens the Skandia debate on how the VAT grouping rules should apply in complex cross-border scenarios across the EU, as Mark Agnew and Philippe Gamito (Baker McKenzie) explain.
3 December 2019
The VAT review for September 2019
Card image Gary Barnett
Card image Martin Shah
Your monthly VAT review, by experts at Simmons & Simmons. 
2 August 2019
VAT review for April 2019 premium
Card image Gary Barnett
Card image Nick Cronkshaw
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
 
3 April 2019
The VAT briefing for September 2018 premium
Card image Heather Rowlands
Card image Nick Skerrett
Nick Skerrett and Heather Rowlands (Simmons & Simmons) review recent VAT developments that matter.
 
6 September 2018
Supreme Court rules on recovery of overpaid output tax by VAT group

The Supreme Court's decision in Taylor Clark Leisure is important news for those considering who is entitled to submit a claim on behalf of a VAT group that has overpaid its VAT.

1 August 2018
VAT grouping: where are we now? premium
Card image Siân Beusch
Card image Sophie Addison
HMRC is again looking at the expansion of VAT grouping following a formal consultation, report Siân Beusch and Sophie Addison (EY).
 
25 April 2018
VAT briefing for February 2017
Card image Lee Squires
Card image Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
 
1 February 2017
HMRC’s VAT grouping consultation premium
Card image Siân Beusch
Card image Rachelle Holland
HMRC has launched a consultation on the UK VAT grouping rules. Siân Beusch and Rachelle Holland (EY) consider the questions posed.
 
18 January 2017
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