ANALYSIS

Cutting edge analysis on tax issues.

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.

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).

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.

Rebekka Sandwell

Giles Salmond

Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in News Corp v HMRC.

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.

A guide to the new VAT penalty regimes, by Tolley Guidance.

Etienne Wong

Brexit, Jaffa cakes, abuse... Etienne Wong (Old Square Tax Chambers) considers flotsam and jetsam in VAT as we celebrate the tax’s fiftieth birthday.

A detailed guide to the key anti-avoidance rules, by LexisNexis®PSL Tax, with additional practitioner comment from Adam Blakemore and Catherine Richardson of Cadwalader, Wickersham & Taft and Kitty Swanson and Matthew Mortimer of Mayer Brown.

Andrew Harper

The UK will still require the consent of the EU to enhance the EIS and VCT regimes or to extend their duration beyond April 2025, writes Andrew Harper (2 New Street Chambers).

George Peretz KC

There is no doubt that the current UK government has achieved real changes to the Protocol that will reduce a number of the tax and customs issues, as George Peretz KC (Monckton Chambers) explains.

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