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Roderick Cordara QC Essex Court Tax Chambers introduces this special issue on current VAT debates which has been written entirely by members of Essex Court Chambers and Pump Court Tax Chambers
The contributors to this Edition have commented on just some of the simmering cauldrons of debate that 'VAT-world' is struggling to contain.
In 'When is a Supply Not a Supply' David Milne QC and Andrew Hitchmough offer a reflection on the very edges of VAT-world. What is it like to stand at the 'event horizon' staring out at a Kretztechnik-type non-supply? Is this the black hole of VAT analysis as the Commissioners argue sucking inputs in but letting no outputs out? Or has something even more terrifying been unleashed by Briggs J in...

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