VAT

There was only one VAT news story in 2024: the taxing of private school education. Etienne Wong (Old Square Tax Chambers) also looks at some of the other notable developments along the way.

Gary Barnett

In this month’s review, Gary Barnett (Simmons & Simmons) reviews the agreement on ViDA, the consultation responses on CBAM in the UK and the impact of an Upper Tribunal decision on supplies by public bodies.

Jo Crookshank

Gary Barnett

HMRC have set out their expectations for taxpayer VAT compliance processes and procedures. This and other recent developments in VAT are examined by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Anthony Inglese

Melanie Hall KC

Melanie Hall KC (Monckton Chambers) talks to Anthony Inglese CB about life at the Tax Bar and beyond.

Fabian Barth

Fabian Barth (Alvarez & Marsal) challenges HMRC’s view that direct effect ceased to exist in VAT from 1 January 2024.

Zoe Andrews

Mike Lane

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Jo Crookshank

Gary Barnett

This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers cases concerning payments to acquire ‘credits’, VAT groups and pension funds.

Bryn Reynolds

A recent FTT decision provides a startling level of insight into HMRC’s decision making process, writes Bryn Reynolds (Pinsent Masons).

Philippe Gamito

Although the FTT’s recent decision in Barclays is disappointing news, there are some positives, writes Philippe Gamito (Baker McKenzie).

Giles Salmond

Giles Salmond (Stewarts) examines an FTT decision covering a variety of VAT issues, including the time of supply, the voucher rules and the use and enjoyment provisions.

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