Import VAT, a request to change the VAT group registration date and the ‘always speaking’ principle are examined in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
In this month’s review, Gary Barnett and Bryn Reynolds (Simmons & Simmons) consider the impact of recent case decisions on input VAT for a fundraising transaction, the meaning of appealable decision and HMRC’s approach to evidence of export.
A consultation on a possible online sales tax and some CJEU cases are among the developments in this month’s review, by Bryn Reynolds and Gary Barnett (Simmons & Simmons).
Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.
The Upper Tribunal decision in Royal Bank of Canada and the government’s response to the review of the UK funds regime are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
HMRC’s revised guidance on early termination payments and several advocate general opinions are among the recent VAT developments reviewed by Jo Crookshank and Gary Barnett (Simmons & Simmons).