CJEU

It is highly unlikely that the CJEU will follow Advocate General Pitruzzella’s opinion in the Apple state aid case, writes Stephen Daly (King’s College London).

B2B webcam services not admission-related for VAT place of supply.

‘Spa tax’ not consideration for a VATable supply

CJEU judgment on VAT and fixed establishments.

Mark Whitehouse

Peter Halford

Peter Halford and Mark Whitehouse (PwC) explore some of the main differences and reflect on their relevance to direct taxation.

Rupert Shiers

Adam Parry

Rupert Shiers and Adam Parry (Hogan Lovells) evaluate the scope of the new statutory gateway in the European Union (Withdrawal) Act 2018.

Martin Shah

Gary Barnett

This month’s guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).

Etienne Wong

Barrister Etienne Wong (Old Square Tax Chambers) examines the lengthy litigation that still leaves a number of outstanding questions.

Gary Barnett

Monique van Herksen

Monique van Herksen and Gary Barnett (Simmons & Simmons) examine a recent decision of the CJEU that presents a setback for taxpayers in this developing area of law.

Eloise Walker

Eloise Walker (Pinsent Masons) discusses HMRC’s change of practice on the VAT treatment of early termination and compensation payments relating to commercial contracts following recent CJEU decisions.

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