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Home
VAT
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VAT
VAT
The VAT review for May 2024
Katie Oliver
Gary Barnett
Katie Oliver and Gary Barnett (Simmons & Simmons) examine this month’s
key VAT developments.
In conversation with... David Milne KC
David Milne KC
Anthony Inglese
Anthony Inglese CB talks to David Milne KC about life at the Tax Bar and
beyond.
The new Reserved Investor Fund: what we know so far
Melville Rodrigues
Naomi Lawton
Melville Rodrigues (Apex Group) and Naomi Lawton (Allen & Overy)
provide an overview of the new regime that offers additional flexibility and
plugs a gap in the UK’s existing fund range.
HMRC v Innovative Bites Ltd
UT decides that Mega Marshmallows can be zero-rated.
WTGIL Ltd v HMRC
Consideration for VAT purposes
Colchester Institute Corporation (No. 2) v HMRC
VAT on state-funded education
WM Morrison Supermarkets plc v HMRC
Cake or confectionery?
Northumbria Healthcare NHS Foundation Trust v HMRC
NHS trust car park services within special legal regime.
Other cases that caught our eye: 8 March 2024
Taxpayer took reasonable care on R&D relief claim: H&H Contract Scaffolding Ltd v HMRC [2024] UKFTT 151 (TC) (16 February 2024) is an interesting case about penalties. The taxpayer company’s claim for R&D relief was rejected by HMRC. The case gives...
Leave means leave, or does it?
Jeremy Woolf
Jeremy Woolf (Pump Court Tax Chambers) answers questions on the
continuing relevance of EU law on VAT interpretation after Brexit.
Go to page
of
23
EDITOR'S PICK
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
1 /7
Medpro: better late than never
Stacey Cranmore
2 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
3 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
4 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
5 /7
Understanding the FIG regime
Jo Bateson
6 /7
Enhancing UK tax policy: a blueprint for supporting technological innovation
Dominic Mathon
,
Kate Murphy
7 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
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
NEWS
Read all
HMRC manual changes: 7 November 2025
Post Office Capture Redress Scheme tax exemptions
Chancellor seeks to reassure markets ahead of Budget
Welsh Government publishes second stage of Draft Budget
New regs pave way for delegation of HMRC PAYE functions
CASES
Read all
Northumbria Healthcare NHS Foundation Trust v HMRC
J Boulting v HMRC
HMRC v Ducas Ltd
Other cases that caught our eye: 7 November 2025
Illuminate Skin Clinics Ltd v HMRC
IN BRIEF
Read all
Exclusive purposes
‘Partnership NICs’: the impact on the asset management sector
Time to bring back Budget purdah?
Transfer pricing ‘high-value’ intragroup services
Autumn Budget 2025: what tax measures can we expect?
MOST READ
Read all
Tyler Security Ltd v HMRC
Time to bring back Budget purdah?
‘Partnership NICs’: the impact on the asset management sector
Consultation tracker
Eurocent (Buckingham) Ltd v HMRC