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VAT-RECOVERY


Hotel La Tour: where next for input tax recovery on share disposals? starpremium
Card image Rupert Shiers
Card image 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.
25 February 2026
Tax and the City for January 2026 premium
Card image Mike Lane
Card image 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.
14 January 2026
Acting ‘as such’: the special legal regime after Northumbria Healthcare premium
Card image 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).
14 January 2026
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
Import VAT and non-owners premium
Card image Mark Simm
Card image Andrew Clarke
Mark Simm and Andrew Clarke (Deloitte) assess the impact of HMRC’s strict ‘owner only’ stance on recovery of UK import VAT.
4 February 2026
The VAT review for February 2026 premium
Card image Gary Barnett
Card image Jo Crookshank
This month’s update by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers share sales, substance over form and single supplies.
4 February 2026
HMRC v Hotel La Tour Ltd premium
VAT on professional fees to assist with sale of subsidiary is not deductible, Supreme Court rules
7 January 2026
K (oao Hotelbeds UK Ltd) v HMRC premium

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

17 September 2025
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