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.

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.

No reasonable excuse for the late payment of CGT: In P Kothari v HMRC [2026] UKFTT 1035 (TC) (9 July), the FTT upheld a penalty for late payment of CGT, finding that difficulties in raising funds against properties received in specie did not...

Pre-registration input tax

Gary Barnett

Jo Crookshank

This month’s update by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers share sales, substance over form and single supplies.

The importance of VAT invoices

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