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VAT recovery
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VAT recovery
VAT-RECOVERY
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
Laura Hodgson
Following the Supreme Court’s decision, Rupert Shiers and Laura Hodgson (Hogan Lovells) consider whether any routes remain to improve VAT recovery on share sale costs.
Tax and the City for January 2026
Mike Lane
Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) review
Hotel La Tour
, recent developments affecting the taxation of global mobility and HMRC’s new compliance guidelines on imported hybrid mismatches.
Acting ‘as such’: the special legal regime after Northumbria Healthcare
Denis Edwards
A recent Supreme Court judgment is now the starting point for identifying when a special legal regime exists, writes Denis Edwards (Temple Tax Chambers).
The VAT review for December 2025
Katie Oliver
Gary Barnett
Katie Oliver and Gary Barnett (Simmons & Simmons) review recent
VAT developments on factoring, public bodies, input VAT evidence and
intermediaries’ recovery rights.
Avoiding mistakes and costs when deregistering from VAT
Rob Janering
If not planned properly, deregistering for VAT can lead to significant
administrative and cost burdens. Rob Janering (Crowe UK) considers how to
avoid these.
Navigating recovery of VAT on deal fees
Jonny Squires
Maximising recovery of VAT on deal fees requires careful practical structuring
around the specific facts and real substance behind the legal documentation,
writes Jonny Squires (Osborne Clarke).
Import VAT and non-owners
Mark Simm
Andrew Clarke
Mark Simm and Andrew Clarke (Deloitte) assess the impact of HMRC’s strict ‘owner only’ stance on recovery of UK import VAT.
The VAT review for February 2026
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.
HMRC v Hotel La Tour Ltd
VAT on professional fees to assist with sale of subsidiary is not deductible, Supreme Court rules
K (oao Hotelbeds UK Ltd) v HMRC
High Court finds HMRC should have exercised discretion to allow VAT recovery.
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EDITOR'S PICK
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
1 /7
Spare us the cUTTer
Nick Thornton
2 /7
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
3 /7
Muller: notional companies and real-world transactions
Ashley Greenbank
4 /7
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
5 /7
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
6 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
7 /7
Ask an expert: Dividend planning under the new close company reporting regime
Nick Wright
Spare us the cUTTer
Nick Thornton
PGMOL: where the FTT decision may be vulnerable on appeal
Rebecca Seeley Harris
Muller: notional companies and real-world transactions
Ashley Greenbank
Burlington: towards an international fiscal meaning of ‘main purpose’
Kyle Rainsford
Is a loan earnings? Revisiting Rangers
Dominic Stuttaford
,
Katharine Wadia
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
NEWS
Read all
New HMRC manual on Mandatory Registration of Tax Advisers
New Advance Tax Certainty Manual
HMRC relax ERS reporting for short-term business visitors
HMRC update SP 1/2001
VAT Notice 742A clarification
CASES
Read all
Bagshaw Ltd v Revenue Scotland
HMRC v Healthspan Ltd
Other cases that caught our eye: 5 June 2026
Queenscourt Ltd v HMRC
Re Waldorf Production UK plc
IN BRIEF
Read all
Krason: careless conduct
IHT replacement property relief restrictions
HMRC clarify CIS financing positions
TP adjustments and VAT: lessons from Stellantis Portugal
Updating the obsolete
MOST READ
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TP adjustments and VAT: lessons from Stellantis Portugal
HMRC clarify CIS financing positions
Consultation tracker
HMRC’s status in Part 26A restructuring plans: the High Court decision in Waldorf
Ask an expert: Dividend planning under the new close company reporting regime