CAPITAL-GOODS-SCHEME

Chris Nyland

The option to tax anti-avoidance rules have always been complex, but do they make the option to tax an endless roundabout or a one-way street? Chris Nyland (Gowling WLG) explores.

Graham Elliott

HMRC's call for evidence on partial exemption policy demands a considered response, writes Graham Elliott (City & Cambridge Consultancy).

Martin Shah

Gary Barnett

Your monthly VAT review, by experts at Simmons & Simmons.

Martin Shah

Gary Barnett

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

Graham Elliott

The wider application of Sch 10 ‘clawback’ provisions to lease back financing deals.

Vinny McCullagh

Vinny McCullagh (Grant Thornton) reviews a tribunal’s interpretation of the anti-avoidance provisions of VATA 1994 Sch 10.

Gary Richards

Alan Sinyor

Following the recent decision in Pactor Vastgoed on the Dutch option to tax, Gary Richards and Alan Sinyor analyse the possible implication for the UK system, especially for those taxpayers who accounted for VAT under the capital goods scheme following the purchase of a property as a TOGC.