CJEU

Following the Supreme Court’s decision, Rupert Shiers and Laura Hodgson (Hogan Lovells) consider whether any routes remain to improve VAT recovery on share sale costs.

Kapisha Vyas

Réka Mező

AG Kokott calls for a principled approach to the VAT treatment of transfer pricing adjustments – and questions the legacy of Arcomet, write Kapisha Vyas and Réka Mező (Simmons & Simmons).

Denis Edwards

A recent Supreme Court judgment is now the starting point for identifying when a special legal regime exists, writes Denis Edwards (Temple Tax Chambers).

Dr Michael Taylor

Dr Michael Taylor (PwC) reviews the Supreme Court’s judgment in Hotel La Tour.

Philippe Gamito

Philippe Gamito (Baker McKenzie) examines a year of significant VAT case law, from transfer pricing adjustments and debt-collection boundaries to the evolving scope of insurance and credit intermediation.

Katie Oliver

Gary Barnett

Katie Oliver and Gary Barnett (Simmons & Simmons) review recent VAT developments on factoring, public bodies, input VAT evidence and intermediaries’ recovery rights.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review the latest VAT decisions, including the Supreme Court ruling in Prudential and the Court of Appeal decision in Hippodrome.

David Jamieson

David Jamieson (Baker McKenzie) reviews the Supreme Court’s ruling on when a supply takes place for VAT purposes, with practical lessons for intra-group invoicing and insights into how UK courts are engaging with CJEU case law post-Brexit.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) provide this month’s round-up of the latest VAT developments, including two CJEU rulings.