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The Court of Appeal’s real-world view on the exemption for insurance intermediary services
Dr Michael Taylor
Dr Michael Taylor (PwC) considers whether Henderson LJ’s judgment in
WTGIL could bring all sorts of intermediary services back within the scope of
the VAT insurance exemption.
VAT and the management of Special Investment Funds: the last six years
Alex Tostevin
Etienne Wong
The application of this VAT exemption remains both complex and uncertain,
writes Alex Tostevin (Greenberg Traurig) and Etienne Wong (Old Square
Tax Chambers).
The VAT review for May 2025
Gary Barnett
Jo Crookshank
VAT developments concerning transfer pricing adjustments, tripartite
arrangements and the Tour Operators Margin Scheme are examined in this
month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
International review for April 2025
Tim Sarson
Key policy developments in the US and an AG opinion on VAT on transfer
pricing are among the topics examined this month by Tim Sarson (KPMG).
The VAT review for April 2025
Katie Oliver
Gary Barnett
Katie Oliver and Gary Barnett (Simmons & Simmons) review the latest
decisions on VAT recovery and an AG opinion on the application of market
value provisions in the VAT Directive.
Compound Photonics Group Ltd v HMRC
Passive IP holding did not preserve economic activity
HMRC v Colchester Institute Corporation
Government funding held to be consideration for supplies
Legal certainty and the Inco principle
Dr Michael Taylor
Dr Michael Taylor (PwC) examines three recent cases where the FTT ignored the plain wording of legislation.
Import VAT and non-owners
Mark Simm
Andrew Clarke
Mark Simm and Andrew Clarke (Deloitte) assess the impact of HMRC’s strict ‘owner only’ stance on recovery of UK import VAT.
Northumbria Healthcare NHS Foundation Trust v HMRC
Are hospital car parking charges subject to VAT?
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12
EDITOR'S PICK
The new Securities Transfer Tax: business as usual?
Georgina West
1 /7
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
2 /7
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
,
Lauren Trask
3 /7
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
4 /7
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
,
Ian Zeider
5 /7
Estoppel and abuse of process in VAT
Claire Logan
6 /7
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
7 /7
The new Securities Transfer Tax: business as usual?
Georgina West
Responding to Sch 36 notices: a practical guide
Stephanie Mullins
,
Richard Jeens
Rights, influence and LLP member status after BlueCrest
Constantine Christofi
,
Craig Kirkham-Wilson
Let the light in: LLCs and other reverse hybrids
Matthew Rowbotham
HFFX: the widening reach of miscellaneous income
Elena Rowlands
,
Tom Margesson
Estoppel and abuse of process in VAT
Claire Logan
The UK’s tax certainty problem
Jenny Batchelor
,
Ahmed Mobasshir
NEWS
Read all
Tax Journal thanks its July 2026 authors
GAAR Advisory Panel issues Opinions on IHT planning arrangements
CIOT and ATT suggest priorities for new Financial Secretary
Pillar Two top-up taxes returns: deadline reminder
ATT cautions against ITSA ‘timely payment’ reforms
CASES
Read all
Ten cases shaping tax practice in 2026
New cases this week: 31 July 2026
M Elborne and others v HMRC
E Kwai v HMRC
P Reed v HMRC
IN BRIEF
Read all
Funding the business
HMRC’s annual report for 2025/26
The new duty to correct tax return errors
The VAT treatment of prize draws
Directors’ liability: tax schemes
MOST READ
Read all
The VAT treatment of prize draws
The new duty to correct tax return errors
Loan charge settlement scheme: regulations and guidance published
Requirements for forthcoming pensions IHT changes
One minute with... Tim Gummer