VAT-GROUP

David Jamieson (Baker McKenzie) reviews the Supreme Court’s ruling on when a supply takes place for VAT purposes, with practical lessons for intra-group invoicing and insights into how UK courts are engaging with CJEU case law post-Brexit.

Passive IP holding did not preserve economic activity

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.

Overseas service company did not have UK fixed establishment and could not join VAT group.

Mike Lane

Zoe Andrews

Recent decisions on intra-group VAT services, loan relationship debits and distributions from non-UK resident company are examined by Mike Lane and Zoe Andrews (Slaughter and May).

David Jamieson

David Jamieson (Baker McKenzie) provides an in-depth review of the Court of Appeal judgment in Prudential and assesses the potential fees are invoiced and paid after changes in VAT group membership.

Taxpayer’s attempt to change VAT group joining date denied.

Gary Barnett

Heather Rowlands

The latest VAT developments that matter, reviewed by Gary Barnett and Heather Rowlands (Simmons & Simmons).

Lee Squires

Fiona Bantock

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

Graham Elliott

HMRC operates a restrictive 30-day rule in relation to backdating applications for inclusion within VAT groups. It should exercise its discretion more widely, writes Graham Elliott.

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