VAT

Julia Kal

The remote gaming duty freeplay rules are to be amended from 1 April 2027. However, the ruling in Jumpman Gaming remains relevant to historic assessments and repayment claims. Irena Scullion and Julia Kal (Grant Thornton) examine the judgment and also consider lessons for the VAT treatment of loyalty points.

Gary Barnett

Joao Martinho

Joao Martinho and Gary Barnett (Simmons & Simmons) assess HMRC’s new cryptoasset guidance and lessons from recent VAT cases on legitimate expectation, holding companies’ input tax recovery and the distinction between supplies of staff and payroll services.

Nick Hart

VAT rarely grabs the Budget headlines, but there is an obvious candidate for the front pages with the extension of the temporary zero VAT rate for domestic and qualifying electricity until July 2027. In his Budget speech, the chancellor continually...

Etienne Wong

FastFood is based in San Francisco and operates a takeaway delivery app. Marco is a self-employed delivery rider based in London. FastFood charges Marco acommission on every delivery Marco completes using the FastFood app. The commission is...

Matthew Mortimer

Elmira Jazottes

Matthew Mortimer and Elmira Jazottes (Mayer Brown) assess the impact of recent VAT decisions and changes to the UK tax net on the taxation of receivables finance structures.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) review recent developments including the latest GloBE package, Hunt on the limits of judicial correction, a timely reminder of the significant contribution made by the financial services, and the UTT implications of HMRC’s VAT guidance on fund management.

Gary Barnett

Joao Martinho

In this month’s review, Joao Martinho and Gary Barnett (Simmons & Simmons) examine two decisions on transfers of going concerns and HMRC’s recent guidance on the VAT treatment of fund management services.

Jonathan Peacock KC

Peter Williams

HMRC say paid entry prize draws are standard rated, but the VAT exemption may not follow Gambling Act classification. Jonathan Peacock KC (11 New Square) and Peter Williams (RSM UK) explain.

Peter North

Rob Sharpe

An obligation to correct tax return inaccuracies is coming. Rob Sharpe and Peter North (Cleary Gottlieb) examine the mechanics and some interpretative uncertainties.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review recent VAT developments concerning education, one-off sales, taxi services, the Capital Goods Scheme and online marketplaces.

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