CJEU

CJEU judgment on VAT and fixed establishments.

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.

Etienne Wong

Etienne Wong (Old Square Chambers) examines the CJEU’s decision concerning VAT on a single supply of investment management services used to manage both special investment funds and non-SIFs.

Rob Smith Ian Zeider Cathryn Vanderspar

Ian Zeider, Rob Smith and Cathryn Vanderspar (Travers Smith) consider the UK’s interpretation of special investment fund following enactment of the recent VAT finance order.

Alfred Artley

George Peretz KC

George Peretz QC and Alfred Artley (Monckton Chambers) explain the protocol’s state aid provisions, and their significance not only for Northern Ireland but also for the UK as a whole.

Go to page of 10