INPUT-TAX

Paul Miller and Martin Voelker (Ashurst) examine a recent tribunal decision on the economic reality of making supplies in the context of tripartite arrangements and what constitutes third party consideration.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Tim Gummer

The opinion of the AG in Iberdrola and Blackwell may have implications for certain taxpayers who incur expenditure on public infrastructure in the course of compliance with planning obligations, writes Tim Gummer (Ashurst).

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Julie Park

Julie Park (The VAT Consultancy) examines the case of Associated Newspapers Ltd (ANL) v HMRC concerning VAT on vouchers giveaways.

Philippe Gamito

Peter Dylewski

Peter Dylewski and Philippe Gamito (KPMG) examine the CJEU judgment in MVM and the need for taxpayers to take practical steps to ensure they mitigate potential VAT costs on acquisitions.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) considers where the Upper Tribunal judgment in Vehicle Control Services sits in the context of EU jurisprudence.