TOGC

Gary Barnett

In this month’s review, Joao Martinho and Gary Barnett (Simmons & Simmons) examine two decisions on transfers of going concerns and HMRC’s recent guidance on the VAT treatment of fund management services.

Richard Woolich

In our continuing series on the lifecycle of a transaction, Richard Woolich (DLA Piper) examines the VAT implications of both buying property directly and acquiring the shares of a property-owning company.

Michael Thomas KC

Michael Thomas (Pump Court Tax Chambers) highlights some areas of topical interest for VAT and real estate.

Bryn Reynolds

Gary Barnett

Bryn Reynolds and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

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) provide your monthly review of recent VAT developments that matter.

Rowena Clifton

Sean McGinness

Rowena Clifton and Sean McGinness (The VAT Consultancy) review the VAT rules on transfer of business assets for a going concern, including the position for connected parties and the impact of Intelligent Managed Services affecting VAT groups.

Peter Mason

An Upper Tribunal decision brings some long awaited legal certainty to what is meant by a ‘transfer of a going concern’ (TOGC) for VAT purposes, writes Peter Mason.

Tim Jarvis

What does or doesn’t constitute a transfer of a going concern (TOGC)? Timothy Jarvis (Squire Patton Boggs) examines the Upper Tribunal’s decision in the Royal College of Paediatrics VAT case.

Lee Squires

Fiona Bantock

In this month’s briefing, Lee Squires and Fiona Bantock (Hogan Lovells) examine four recent VAT cases: Airtours, Vodafone, HSM Law and Emblaze Mobility Solutions

Go to page of 2