VAT-RECOVERY

Nick Skerrett (Simmons & Simmons) examines the background, issues and impact of the much awaited decision on ‘adequate indemnity’.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Darren Mellor-Clark

Darren Mellor-Clark (Pinsent Masons) sets out the circumstances when holding companies can make a VAT recovery under the revised guidance.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

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.

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.

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.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) considers where the Upper Tribunal judgment in Vehicle Control Services sits in the context of EU jurisprudence.

Etienne Wong

Etienne Wong (Tax Chambers, 15 Old Square) considers what the Court of Appeal judgment in VWFS means for the hire-purchase sector and partial exemption generally.