VAT

Jake Landman

The Supreme Court’s decision provides useful clarification on two issues arising in VAT disputes. Jake Landman and Abigail McGregor (Pinsent Masons) discuss the practical consequences for taxpayers.

Mike Lane

Zoe Andrews

This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).

Gary Barnett

Bryn Reynolds

Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a Scottish case on the correct VAT treatment of break fees and two decisions in the financial services sphere.

Marvin Reynolds

Lyndon Firth

Marvin Reynolds and Lyndon Firth (BDO) provide a refresher guide on the tests for TOGCs for VAT purposes.

Gary Barnett

Bryn Reynolds

Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover the latest domestic and EU developments.

Bryn Reynolds

Gary Barnett

The importance of having a valid VAT invoice and meeting national time limits for input VAT recovery are among the developments reviewed by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

Ben Elliott

Ben Elliott (Pump Court Tax Chambers) considers recent rulings and principles for the VAT treatment of cryptoassets and transactions taking place in virtual worlds.

Denis Edwards

Denis Edwards (Temple Tax Chambers) examines the Upper Tribunal decision in HMRC v Chelmsford City Council that offers some scope for other public bodies to argue that they are not taxable persons for VAT.

Angela Fearnside

The charity and education sectors are facing a disproportionate burden, writes Angela Fearnside (The University of Cambridge).

Jonathan de Wilton

Can the sale of a development site marketed with vacant possession meet the conditions for a VAT free TOGC when the purchaser suggests setting up leases with friendly parties? Jonathan de Wilton (Grant Thornton) investigates.

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