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VAT
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VAT
VAT
Are retrospective assessments permissible when HMRC didn’t question the tax treatment during prior inspections?
Stuart Walsh
Nuel Oji
Stuart Walsh and Nuel Oji (DLA Piper) examine lessons from a recent High Court judgment.
The VAT review for July 2023
Jo Crookshank
Gary Barnett
Jo Crookshank and Gary Barnett (Simmons & Simmons) cover a number of the latest developments in the VAT and indirect tax field.
The VAT review for June 2023
Bryn Reynolds
Gary Barnett
Bryn Reynolds and Gary Barnett (Simmons & Simmons) examine the latest developments affecting VAT, including two CJEU decisions and a significant change to the Retained EU Law Bill.
The VAT review for May 2023
Gary Barnett
Jo Crookshank
Gary Barnett and Jo Crookshank (Simmons & Simmons) review the impact of some recent VAT decisions, including three from the CJEU.
Is VAT due on the ‘free’ supply of digital platforms?
Valentina Sloane KC
News that the Italian authorities are assessing Meta for VAT on the supply of Facebook has thrown into the spotlight the issue of whether VAT is due on the supply of ‘free’ digital services. Valentina Sloane KC (Monckton Chambers) examines the issues at stake.
Characterising supplies for VAT following Mesto Zamberk
Michael Thomas KC
The characterisation test for VAT has received important clarification from the Court of Appeal, writes Michael Thomas KC (Pump Court Tax Chambers).
Brief 3/2023 and the special legal regime
Richard Woolich
Clara Boyd
Brief 3/2022
represents a success story for local authorities who will obtain a substantial VAT refund. Richard Woolich and Clara Boyd (DLA Piper) ask which other public bodies might be deserving of a sequel.
News Corp: let’s get digital
Giles Salmond
Rebekka Sandwell
Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in
News Corp v HMRC
.
The VAT review for April 2023
Gary Barnett
Bryn Reynolds
Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a number of decisions which indicate the existence of a separate but parallel universe of VAT.
VAT penalties: the new rules
A guide to the new VAT penalty regimes, by Tolley Guidance.
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238
EDITOR'S PICK
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
1 /7
What happens at a tribunal hearing?
Anne Redston
2 /7
Schedule 36: a stitch in time
Keith Gordon
3 /7
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
4 /7
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
5 /7
Tax Administration and Maintenance Day: report
6 /7
Pension planning after the Budget
Mike J Haynes
7 /7
Making Tax Digital: lessons from the NAO report
Paul Aplin OBE
What happens at a tribunal hearing?
Anne Redston
Schedule 36: a stitch in time
Keith Gordon
Etroy v Speechly Bircham: when do professional negligence claims become time-barred?
Anastasia Nourescu
,
Cécile Perrault
Pillar Two: the consequences of staggered global implementation
Ashley Greenbank
,
Rhiannon Kinghall Were
Tax Administration and Maintenance Day: report
Pension planning after the Budget
Mike J Haynes
NEWS
Read all
Treasury Committee calls for systematic review of tax reliefs
NICs investment zone reliefs for employers
R&D claim requirements confirmed
New transfer pricing records requirements
HMRC issues clarifications on SBAs
CASES
Read all
M R Currell Ltd v HMRC
Sonder Europe Ltd v HMRC
TP v Administration de l’Enregistrement, des Domaines et de la TVA
Ebuyer (UK) Ltd v HMRC
Other cases that caught our eye: 28 July 2023
IN BRIEF
Read all
Self’s assessment: Inheritance tax
When does a payment constitute a distribution?
OECD inclusive framework publishes outcome statement on Pillar One and Pillar Two
Legislation day: practitioners' views
Challenging information notices
MOST READ
Read all