INPUT-TAX

Gary Barnett

Karen Bannister and Gary Barnett (Simmons & Simmons) review recent VAT developments, including Colchester Institute, Boehringer Ingelheim and input tax recovery on statutory expenditure.

Rupert Shiers

Laura Hodgson

Following the Supreme Court’s decision, Rupert Shiers and Laura Hodgson (Hogan Lovells) consider whether any routes remain to improve VAT recovery on share sale costs.

Katie Oliver

Gary Barnett

Katie Oliver and Gary Barnett (Simmons & Simmons) review recent VAT developments on factoring, public bodies, input VAT evidence and intermediaries’ recovery rights.

Robert Waterson Ed Griffiths Rebekka Sandwell

The ruling in Hotelbeds underscores the public law duty on HMRC to exercise their functions fairly, rationally and reasonably, write Robert Waterson and Ed Griffiths (Eversheds Sutherland).

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review the latest VAT decisions, including the Supreme Court ruling in Prudential and the Court of Appeal decision in Hippodrome.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) provide this month’s round-up of the latest VAT developments, including two CJEU rulings.

Legitimate expectation and the builders’ block

Evidence loss risks justified refusing a stay: The FTT refused to stay an appeal against an HMRC information notice concerning possible penalties pending determination of the underlying VAT appeal and judicial review proceedings in Avios Group (AGL)...

Partial input tax win for a holding company

Whether VAT on cost of a car can be recovered

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