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Sean McGinness (Saffery Champness) explores some of the contractual arrangements entered into by developers where there is more than one party.

Clare Reeve Curatola

Kate Ison

The decision in Bilta has clarified the scope of privilege in internal investigations undertaken in the context of HMRC enquiries, write Kate Ison and Clare Reeve (Berwin Leighton Paisner).

Martin Voelker

Paul Miller

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.

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