VAT

Gary Barnett

Karen Bannister and Gary Barnett (Simmons & Simmons) review recent decisions on VAT exemptions for securitisation vehicles and in-game currencies, the treatment of loyalty points, and the reduced rate for public EV charging.

Abigail McGregor

Jake Landman

Jake Landman and Abigail McGregor (Pinsent Masons) revisit the discretionary regime allowing HMRC to suspend penalties for careless inaccuracies, in light of recent Upper Tribunal guidance.

Karmjit Mader

Vicky Topps

HMRC’s increasing focus on upstream compliance and a more data-led, riskbased approach marks a clear shift away from the traditional enquiry cycle, as Vicky Topps and Karmjit Mader (KPMG) explain.

Yousuf Chughtai

Jack Prytherch

The only complete solution to the procedural nightmare potentially faced by taxpayers is to expand the FTT’s powers to consider public law issues, write Jack Prytherch and Yousuf Chughtai (Osborne Clarke).

Gary Barnett

Gary Barnett (Simmons & Simmons) reviews recent VAT developments, including the Upper Tribunal’s decision in Lycamobile and CJEU guidance on statutory payments.

Rupert Shiers

Laura Hodgson

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.

Liam McKay

Adam Craggs

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).

Réka Mező

Kapisha Vyas

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.