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INPUT-TAX


Tax and the City review for September 2023 premium
Card image Zoe Andrews
Card image Mike Lane
In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) consider the Upper Tribunal decisions in JTI Acquisitions and Hotel La Tour, and HMRC’s latest annual report.
7 September 2023
The VAT review for June 2023 premium
Card image Bryn Reynolds
Card image Gary Barnett
Bryn Reynolds and Gary Barnett (Simmons & Simmons) examine the latest developments affecting VAT, including two CJEU decisions and a significant change to the Retained EU Law Bill.
30 May 2023
Tax and the City review for November 2022 premium
Card image Zoe Andrews
Card image Mike Lane
This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).
9 November 2022
The VAT review for September 2022 premium
Card image Bryn Reynolds
Card image Gary Barnett

The importance of having a valid VAT invoice and meeting national time limits for input VAT recovery are among the developments reviewed by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

16 August 2022
The VAT review for July 2022 premium
Card image Mark Watterson
Card image Gary Barnett
This month’s update by Mark Watterson and Gary Barnett (Simmons & Simmons) covers FTT decisions on the tests for a transfer of a going concern and a ‘direct and immediate’ link.
6 July 2022
The VAT review for February 2022 premium
Card image Mark Watterson
Card image Gary Barnett
This month’s review by Mark Watterson and Gary Barnett (Simmons & Simmons) covers developments affecting the VAT land exemption, lease break fees and the recoverability of input tax when the VAT was never paid. 
2 February 2022
Zipvit: no input VAT deduction for VAT not in fact charged premium
Card image Michael Hunt
Card image Dawen Gao
Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.
26 January 2022
The VAT review for August 2021 premium
Card image Jo Crookshank
Card image Gary Barnett
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
2 August 2021
The VAT review for November 2020 premium
Card image Jo Crookshank
Card image Gary Barnett
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
4 November 2020
Royal Opera House: VAT, opera and ice cream starpremium
Card image Etienne Wong
Etienne Wong (Old Square Tax Chambers) examines the Upper Tribunal decision in HMRC v Royal Opera House Covent Garden Foundation.
28 May 2020
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Boulting v HMRC
5 November 2025
HMRC v Ducas Ltd
5 November 2025
IN BRIEFRSS Read all
Exclusive purposes
5 November 2025 / Peter Vaines
MOST READ Read all
Tyler Security Ltd v HMRC
29 October 2025
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