VAT-GROUPS

Vinny McCullagh (Grant Thornton) reviews Heating Plumbing Supplies Ltd where the court decided that a VAT group’s activities must be taken as a whole.

Siân Beusch

Sian Beusch (EY) reports on the decisions in Standard Chartered and the clarification for businesses and advisors on the group’s right to recover historically overpaid VAT.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of recent VAT developments that matter.

James Llewellyn

Rowena Clifton

Rowena Clifton and James Llewellyn (The VAT Consultancy) consider the Copthorn Holdings decision, which raises important questions about HMRC’s approach to its published guidance and how it should be held to account.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) review the VAT developments that matter, including: retrospective VAT grouping in Copthorn; abuse of rights in WebMindLicenses; vouchers used for business promotion in Associated Newspapers; and responses on the recent penalties consultation.

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