PRINCIPAL-VAT-DIRECTIVE

The sky’s the limit for changes to UK VAT since Brexit broke the EU VAT shackles, writes Rebecca Porter (The VAT Team). Are radical changes needed?

Bryn Reynolds

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.

Rupert Shiers

Adam Parry

Rupert Shiers and Adam Parry (Hogan Lovells) evaluate the scope of the new statutory gateway in the European Union (Withdrawal) Act 2018.

Harry Gillow

Harry Gillow (Monckton Chambers) examines three decisions concerning the VAT treatment of fees charged by local authorities across the UK for access to sports and leisure facilities.

Philippe Gamito

Karen Killington

Karen Killington and Philippe Gamito (KPMG) consider the implications of the advocate general’s opinion in DNB Banka and Aviva, both for the UK and across the EU.

Etienne Wong

Etienne Wong (Old Square Tax Chamber) considers whether the Longridge judgment on ‘relevant charitable purpose’ is the final word on what ‘business’ means for VAT.

Graham Elliott

Graham Elliott ponders the Mercedes-Benz VAT decision and what exactly is meant by ‘in the normal course of events

Jonathan Gordon

Richard Woolich

Richard Woolich and Jonathan Gordon consider the implications for future VAT planning following the FTT decision in DPAS Ltd

Amanda Brown

Amanda Brown examines the recent CJEU judgment in Bridport, a case which raises issues of wider interest than only the VAT treatment of ‘green fees’ paid by visiting golfers