VAT

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.

Adam Craggs

Liam McKay

The Court of Appeal restores a strict approach to late appeals, leaving taxpayers facing the familiar Martland hurdle once again, write Adam Craggs and Liam McKay (RPC).

Kapisha Vyas

Réka Mező

AG Kokott calls for a principled approach to the VAT treatment of transfer pricing adjustments – and questions the legacy of Arcomet, write Kapisha Vyas and Réka Mező (Simmons & Simmons).

Adam Marshall

Adam Marshall (Berthold Bauer VAT Consultants) assesses the FTT’s rejection of HMRC’s narrow reading of Item 5 – and considers the consequences for healthcare staffing models.

Damon Wright

Damon Wright (K3 Tax Advisory) examines the Finance Bill provisions.

Alan Barr

Isobel d'Inverno

Pre-election changes ease income tax for lower earners, while bigger tax reforms are pushed into the next parliament, report Isobel d’Inverno and Alan Barr (Brodies).

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).

Dr Michael Taylor

Dr Michael Taylor (PwC) reviews the Supreme Court’s judgment in Hotel La Tour.

Zoe Andrews

Nadia Hourihan

Zoe Andrews and Nadia Hourihan (Slaughter and May) offer a whirlwind review of 2025’s tax highlights and curiosities.

Philippe Gamito

Philippe Gamito (Baker McKenzie) examines a year of significant VAT case law, from transfer pricing adjustments and debt-collection boundaries to the evolving scope of insurance and credit intermediation.

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