CONTRACTS

Clara Boyd

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...

Mike Lane

Zoe Andrews

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

A significant change in HMRC’s position.

Eloise Walker

Dan Place

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).

Jolyon Maugham

Georgia Hicks

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.

Mark Middleditch

Mark Middleditch (Allen & Overy) provides this month’s update, including: the limits of the purposive approach in tax avoidance cases; accelerated payments and DOTAS; draft changes on loan relationships and derivative contracts; notice clauses in tax indemnities; and the new HMRC Stamp Taxes on Shares Manual

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