VAT

Zoe Andrews

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

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.

Katie Oliver

Gary Barnett

Katie Oliver and Gary Barnett (Simmons & Simmons) review recent VAT developments on factoring, public bodies, input VAT evidence and intermediaries’ recovery rights.

Etienne Wong

And the Chancellor said: And I will improve competition in our taxi industry by ending ride-hailing companies use of a discount scheme intended for coach tours In 35 years of practice, I have never heard the VAT Tour...

Fabian Barth

Roberto van Meurs

The CJEU’s Kosmiro decision broadens the definition of taxable debt collection and potentially narrows the VAT exemptions for financial and payment services, write Fabian Barth (Alvarez & Marsal) and Roberto van Meurs (EY).

Robert Waterson Ed Griffiths Rebekka Sandwell

The ruling in Hotelbeds underscores the public law duty on HMRC to exercise their functions fairly, rationally and reasonably, write Robert Waterson and Ed Griffiths (Eversheds Sutherland).

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review the latest VAT decisions, including the Supreme Court ruling in Prudential and the Court of Appeal decision in Hippodrome.

Rachel Jones

Steven Porter

The supply of locum medical practitioners could be VAT exempt. Steven Porter and Rachel Jones (Addleshaw Goddard) discuss the tribunal’s approach.

Stacey Cranmore

Medpro frees the tribunal from Martland’s fetters, writes Stacey Cranmore (Pump Court Tax Chambers).

David Jamieson

David Jamieson (Baker McKenzie) reviews the Supreme Court’s ruling on when a supply takes place for VAT purposes, with practical lessons for intra-group invoicing and insights into how UK courts are engaging with CJEU case law post-Brexit.

Go to page of 246