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VAT-RECOVERY


If not planned properly, deregistering for VAT can lead to significant administrative and cost burdens. Rob Janering (Crowe UK) considers how to avoid these.
Maximising recovery of VAT on deal fees requires careful practical structuring around the specific facts and real substance behind the legal documentation, writes Jonny Squires (Osborne Clarke).
Etienne Wong (Old Square Tax Chambers) provides a guide to the key points from the Labour government’s introduction of VAT on private school fees.
The VAT option to tax disapplication rules pose a conundrum for landlords and tenants. Paul Beausang and Anisha Polson (Eversheds Sutherland) consider what should be done.
This month’s update by Mark Watterson and Gary Barnett (Simmons & Simmons) covers FTT decisions on the tests for a transfer of a going concern and a ‘direct and immediate’ link.
Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.
Etienne Wong (Old Square Tax Chambers) examines the Upper Tribunal decision in HMRC v Royal Opera House Covent Garden Foundation.
Giles Salmond and Matthew Cummings (Eversheds Sutherland) examine the Supreme Court decision in Frank A Smart Ltd & Son.
Richard Woolich (DLA Piper) provides an update on recent developments and offers some practical strategies on recovery.
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
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