Brin Rajathurai (Freshfields Bruckhaus Deringer) explores the impact of the regulations and some of the key areas where we are still waiting for answers.
Matthew Hodkin and Susie Brain (Norton Rose Fulbright) consider HMRC's proposed approach to implementation and how reporting is likely to work within the context of the UK tax system.
Philippe Gamito and Irina Maslova (KPMG) review an advocate general’s opinion which adds significant complexity to VAT recovery by a branch supporting its foreign head office.