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.
Brigitte Potts (Evelyn Partners) and Joshua Stevens (Pump Court Tax Chambers) consider the VAT implications of credits or biodiversity units in tackling climate change.
Michael Ridsdale and Gemma Williams (Wedlake Bell) illustrate how to ensure certainty of tax treatment on the structuring of a residential property development.
Ben Elliott and Sam Glover (Pump Court Tax Chambers) review recent cases clarifying when taxpayers have a legitimate expectation in the context of VAT.
The decisions in TP, Bolt and Realreed and consultation responses on the VAT exemption for fund management and energy saving materials are reviewed by Joao Martinho and Gary Barnett (Simmons & Simmons).
The Court of Appeal’s decision is likely to remain authoritative guidance for some time on the question of how a single complex supply ought to be characterised, writes Sarabjit Singh KC (1 Crown Office Row).
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