VAT-RECOVERY

Mike Lane

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.

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).

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.

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.

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).

VAT on professional fees to assist with sale of subsidiary is not deductible, Supreme Court rules

High Court finds HMRC should have exercised discretion to allow VAT recovery.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) provides a guide to the key points from the Labour government’s introduction of VAT on private school fees.

Anisha Polson

Paul Beausang

The VAT option to tax disapplication rules pose a conundrum for landlords and tenants. Paul Beausang and Anisha Polson (Eversheds Sutherland) consider what should be done.

Gary Barnett

Mark Watterson

This month’s update by Mark Watterson and Gary Barnett (Simmons & Simmons) covers FTT decisions on the tests for a transfer of a going concern and a ‘direct and immediate’ link.

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