SINGLE-SUPPLY

Philippe Gamito (Baker McKenzie) reviews an Upper Tribunal decision which is likely to shape the way international businesses design in-house outsourcing strategies.

VAT: single or multiple supplies

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.

Gary Barnett

Joao Martinho

Recent VAT decisions on card handling fees, single supply determinations and fixed establishments are reviewed by Joao Martinho and Gary Barnett (Simmons & Simmons).

Healthcare service provided in prisons was a single supply for VAT.

VAT on KFC sauce pots: Queenscourt Ltd v HMRC [2024] UKFTT 460 (TC) (3 June 2024) concerned whether a supply of a sauce pot with a takeaway meal in a Kentucky Fried Chicken franchise was part of a standard rated supply of hot food or a separate...

Sarabjit Singh

The Court of Appeal’s decision is likely to remain authoritative guidance for some time on the question of how a single complex supply ought to be characterised, writes Sarabjit Singh KC (1 Crown Office Row).

Anastasia Nourescu

Naima Khalid

Naima Khalid (EY) and Anastasia Nourescu (Stewarts) consider the impact of the recent decision in JPMorgan.

Michael Thomas KC

The characterisation test for VAT has received important clarification from the Court of Appeal, writes Michael Thomas KC (Pump Court Tax Chambers).

Etienne Wong

Etienne Wong (Old Square Chambers) examines the CJEU’s decision concerning VAT on a single supply of investment management services used to manage both special investment funds and non-SIFs.

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