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IPT
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VAT recovery
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VAT recovery
VAT-RECOVERY
VAT briefing for May 2018
Martin Shah
Gary Barnett
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
The VAT briefing for February 2018
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) review the latest VAT developments that matter.
VAT briefing for January 2018
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) review the latest VAT developments that matter.
Supreme Court ruling in Littlewoods
Nick Skerrett
Nick Skerrett (Simmons & Simmons) examines the background, issues and impact of the much awaited decision on ‘adequate indemnity’.
VAT briefing for September 2017
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
HMRC’s guidance on VAT recovery for holding companies
Darren Mellor-Clark
Darren Mellor-Clark (Pinsent Masons) sets out the circumstances when holding companies can make a VAT recovery under the revised guidance.
VAT briefing for May 2017
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT
developments that matter.
Supreme Court excludes investment trusts’ claims
Nick Skerrett
Gary Barnett
The Supreme Court has held that a customer overcharged VAT by a supplier
will not, generally, have a restitutionary right to recover that overcharged
VAT from HMRC. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the decision.
VAT briefing for January 2017
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter, including recent cases and the European Commission’s strategy on the digital single market.
VAT grouping: who is entitled to claim?
Siân Beusch
Sian Beusch (EY) reports on the decisions in
Standard Chartered
and the clarification for businesses and advisors on the group’s right to recover historically overpaid VAT.
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EDITOR'S PICK
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
1 /7
Understanding the FIG regime
Jo Bateson
2 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
3 /7
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
4 /7
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
5 /7
Tax odyssey: the journey to a single securities tax
Naomi Lawton
6 /7
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
7 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
Carried interest tax reform: next steps
Damien Crossley
,
Bezhan Salehy
The new UK PE, TP and UTPP rules: key questions
Mark Bevington
Tax odyssey: the journey to a single securities tax
Naomi Lawton
Closing in on promoters of marketed tax avoidance scheme
Malcolm Gammie CBE KC
NEWS
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HMRC manual changes: 5 September 2025
Pre-Budget speculation fuels rumours of bank windfall tax and landlord NICs
Submitting RIF notifications to HMRC
HMRC guidelines on declarations of accuracy and completeness
EV charging added to advisory fuel rates
CASES
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Lexgreen Services Ltd v HMRC
Elphysic Ltd and others v HMRC
W Tinkler v HMRC
Clear Pay Payroll Ltd v HMRC
Other cases that caught our eye: 5 September 2025
IN BRIEF
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Closing the tax gap: HMRC’s approach to ‘legal interpretation disputes’
CenTax recommends changes to protect family farms
Soft Drinks Industry Levy credit repayments
Self’s assessment: Time for a wealth tax?
Highlights from HMRC’s 2024/25 annual report
MOST READ
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First failure to prevent the facilitation of tax evasion case
T Masters v HMRC
Government mulls reforms to property taxes
Government mulls reforms to property taxes
United Carpets (Franchisor) Ltd v HMRC