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VAT-RECOVERY


The VAT review for December 2025 premium
Card image Katie Oliver
Card image Gary Barnett
Katie Oliver and Gary Barnett (Simmons & Simmons) review recent VAT developments on factoring, public bodies, input VAT evidence and intermediaries’ recovery rights.
3 December 2025
Avoiding mistakes and costs when deregistering from VAT premium
Card image 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.
2 July 2025
Navigating recovery of VAT on deal fees premium
Card image 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).
25 June 2025
K (oao Hotelbeds UK Ltd) v HMRC premium

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

17 September 2025
VAT on private school fees: 10 takeaways starpremium
Card image 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.
31 July 2024
Disapplication of the option to tax: issues for landlords and tenants premium
Card image Anisha Polson
Card image 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.
31 July 2024
The VAT review for July 2022 premium
Card image Mark Watterson
Card image Gary Barnett
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.
6 July 2022
Zipvit: no input VAT deduction for VAT not in fact charged premium
Card image Michael Hunt
Card image Dawen Gao
Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.
26 January 2022
Royal Opera House: VAT, opera and ice cream starpremium
Card image Etienne Wong
Etienne Wong (Old Square Tax Chambers) examines the Upper Tribunal decision in HMRC v Royal Opera House Covent Garden Foundation.
28 May 2020
VAT deductibility for fund-raising: clarity at last premium
Card image Giles Salmond
Card image Matt Cummings
Giles Salmond and Matthew Cummings (Eversheds Sutherland) examine the Supreme Court decision in Frank A Smart Ltd & Son.
25 September 2019
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