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VAT


Two recent CJEU decisions on the deemed supply rules concerning donated goods and the VAT status of vouchers, as well as the Court of Appeal’s decision in Hotel La Tour, are among the developments included in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
What has changed since BLP? Etienne Wong (Old Square Tax Chambers) reviews the recent Court of Appeal ruling on VAT deductibility for professional fees incurred on share sales.
Etienne Wong and Shanzé Shah (Old Square Tax Chambers) discuss the extent to which anti-forestalling legislation might challenge prepayments that attempt to preserve the existing VAT treatment of private school fees.
The Upper Tribunal in Innovative Bites has provided welcome clarity on a contentious point of statutory construction, writes Max Schofield (Devereux Chambers).
Katie Oliver and Gary Barnett (Simmons & Simmons) examine this month’s key VAT developments.
Giles Salmond (Stewarts) assesses the likely impact of Advocate General Kokott’s opinion in the Dutch pension fund cases.
David Jamieson (Baker McKenzie) provides an in-depth review of the Court of Appeal judgment in Prudential and assesses the potential  fees are invoiced and paid after changes in VAT group membership.
Jeremy Woolf (Pump Court Tax Chambers) answers questions on the continuing relevance of EU law on VAT interpretation after Brexit.
The sky’s the limit for changes to UK VAT since Brexit broke the EU VAT shackles, writes Rebecca Porter (The VAT Team). Are radical changes needed?
Non-VAT practitioners should have some VAT knowledge. Robert Plumbly (PEM) identifies some things non-VAT practitioners ought to know.
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