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VAT-RECOVERY


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
VAT strategies for holding companies
Card image Richard Woolich
Richard Woolich (DLA Piper) provides an update on recent developments and offers some practical strategies on recovery.
5 July 2019
VAT review for March 2019 premium
Card image Nick Cronkshaw
Card image Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
28 February 2019
VAT briefing for May 2018 premium
Card image Martin Shah
Card image Gary Barnett
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
 
3 May 2018
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Abbey Group Ltd v HMRC
29 October 2026
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