CJEU

This month’s review by Katie Oliver and Gary Barnett (Simmons & Simmons) covers VAT and transfer pricing after Stellantis Portugal, input tax repayment disputes and a reminder that overcharged VAT cannot normally be reclaimed directly from HMRC by the customer.

Karen Bannister

Gary Barnett

Karen Bannister and Gary Barnett (Simmons & Simmons) review recent VAT developments, including Colchester Institute, Boehringer Ingelheim and input tax recovery on statutory expenditure.

Karen Bannister

Gary Barnett

Karen Bannister and Gary Barnett (Simmons & Simmons) review recent decisions on VAT exemptions for securitisation vehicles and in-game currencies, the treatment of loyalty points, and the reduced rate for public EV charging.

Tim Sarson

Once again, the US dominates the international tax news cycle, reports Tim Sarson (KPMG).

Gary Barnett

Gary Barnett (Simmons & Simmons) reviews recent VAT developments, including the Upper Tribunal’s decision in Lycamobile and CJEU guidance on statutory payments.

Rupert Shiers

Laura Hodgson

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.

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