CONTRACTS

Supreme Court holds that mutuality and control were sufficient for referees’ contracts to be employment.

On 2 September 2020, HMRC published Revenue & Customs Brief 12/2020 setting out a change in the VAT treatment of payments made in respect of contract terminations and contractual disputes. HMRC’s new general rule is that most such payments will be...

Zoe Andrews

Mike Lane

The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

A significant change in HMRC’s position.

Dan Place

Eloise Walker

As issues relating to the VAT treatment of damages and termination sums proliferate in the uncertainty caused by COVID-19, Eloise Walker and Dan Place (Pinsent Masons) bring us ‘back to basics’.

Helen Coward

Practitioners should take care when drafting contracts where the date of disposal may be of significance, writes Helen Coward (Charles Russell Speechlys).

Georgia Hicks

Jolyon Maugham

Jolyon Maugham QC and Georgia Hicks (Devereux Chambers) examine a tribunal ruling on employment status issues which are central to the so-called

‘gig economy’.

David Harkness

Rob Sharpe

David Harkness and Rob Sharpe (Clifford Chance) examine a tribunal decision that provides a warning to taxpayers on relying on informal assurances or exchanges of correspondence.

Sean McGinness

Sean McGinness (Saffery Champness) explores some of the contractual arrangements entered into by developers where there is more than one party.

Nick Skerrett

Gary Barnett

The Supreme Court has again had the opportunity to consider the application of the Redrow approach to VAT on tripartite arrangements in the Airtours case. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the judgment and draw attention to some consequential loose ends.

Go to page of 2