INPUT-TAX

Rebekka Sandwell Robert Waterson Ed Griffiths

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).

Gary Barnett

Jo Crookshank

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.

Gary Barnett

Jo Crookshank

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

HMRC not entitled to deny input tax.

CA rejects ‘floorspace’ based method of calculating input tax recovery

Repayment of withholding tax: Skatteforvaltningen v Solo Capital Partners LLP [2025] EWHC 2364 (Comm) (2 October) is the long-awaited judgment in the case under which the Danish tax authorities are suing various individuals and firms in respect of...

Gary Barnett

Joao Martinho

Joao Martinho and Gary Barnett (Simmons & Simmons) examine recent developments in the VAT world, including a CJEU decision which appears to extend the MEO/Vodafone Portugal treatment of contractual termination payments to similar damages payments.

Mike Lane

Zoe Andrews

Kwik-Fit, Hotel La Tour and the FTT decision in Osmond are among the latest developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Whether invoices described the supply sufficiently.

Pre-registration input tax recovery: Aspire in the Community Services Ltd v HMRC [2024] UKFTT 176 (TC) (27 February 2024) is a complex procedural dispute about pre-registration VAT recovery. A business has no automatic right to recover input tax on...

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