REVERSE-CHARGE

Chris Nyland

Embedding the construction industry scheme into the VAT domestic reverse charge wasn’t a wise move, writes Chris Nyland (Scammell & Nyland).

Mark Watterson

Gary Barnett

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.

Etienne Wong

There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).

Jo Crookshank

Gary Barnett

The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Etienne Wong

Etienne Wong (Old Square Chambers) examines the CJEU’s decision concerning VAT on a single supply of investment management services used to manage both special investment funds and non-SIFs.

Nick Cronkshaw

Gary Barnett

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) highlights some areas of topical interest for VAT and real estate.

Nick Cronkshaw

Gary Barnett

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

Bryn Reynolds

Gary Barnett

The latest VAT developments that matter, reviewed by experts at Simmons & Simmons.

Changes in the reverse charge have been in the pipeline, and HMRC has just provided guidance on how it will work in practice; but the guidance also highlights further changes.

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