Market leading insight for tax experts
Subscribe
Home
Saved articles
Viewed articles
Login
Logout
E-newsletter
About us
Help
View online issue
BROWSE BY TOPIC
Corporate Taxes
Compliance
Corporation tax
DPT
Groups
Transactional tax
Employment taxes
Employment taxes
Termination payments
Indirect Taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International Taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private Business Taxes
OMBs
Partnerships
Private Client Taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real Estate Taxes
Property taxes
REITs
Stamp Taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
Compliance
HMRC Powers
Investigations
Litigation
Tax policy
Tax risk
NEWS
CASES
IN BRIEF
ANALYSIS
ONE MINUTE WITH
PEOPLE & FIRMS
TRACKERS
AUTHORS
ISSUE ARCHIVE
BROWSE BY TOPIC
Corporate taxes
Compliance
Corporation tax
DPT
Groups
Transactional tax
Employment taxes
Employment taxes
Termination payments
Indirect taxes
Customs & Excise duties
Environmental taxes
IPT
VAT
International taxes
BEPS
CFCs
Cross border
Double tax relief
Foreign profits
Residence
Transfer pricing
UK competitiveness
Withholding taxes
Private business taxes
OMBs
Partnerships
Private client taxes
CGT
IHT
Pensions & investments
Trusts & estates
Real estate taxes
Property taxes
REITs
Stamp taxes
SDLT
SDRT
Tax policy & administration
Anti-avoidance
Appeals
Brexit
Compliance
HMRC Powers
Investigations
Litigation
Tax policy
Tax risk
Subscribe
Home
Saved articles
Viewed articles
View virtual issue
View online issue
Login
Logout
E-newsletter
About us
Help
News
Cases
In brief
Analysis
One Minute With
People & Firms
Trackers
Authors
Issue Archive
SEARCH
Home
VAT
Home
VAT
VAT
‘Golden bricks’: when does construction really begin for VAT purposes?
Richard Dalton
Michael Ridsdale
Richard Dalton (BDO) and Michael Ridsdale (Wedlake Bell) challenge the
orthodox view that a dwelling is regarded as being constructed for VAT purposes
when it has reached ‘golden brick’.
The VAT review for July 2024
Joao Martinho
Gary Barnett
Recent VAT decisions on card handling fees, single supply determinations and fixed establishments are reviewed by Joao Martinho and Gary Barnett (Simmons & Simmons).
The VAT review for June 2024
Jo Crookshank
Gary Barnett
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).
The rules of deduction: Hotel La Tour
Etienne Wong
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.
VAT, private school fees and anti-forestalling provisions: how far is too far (back)?
Etienne Wong
Shanzé Shah
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.
VAT on food: conflicting confections and deemed delicacies
Max Schofield
The Upper Tribunal in
Innovative Bites
has provided welcome clarity
on a contentious point of statutory construction, writes Max Schofield
(Devereux Chambers).
The VAT review for May 2024
Katie Oliver
Gary Barnett
Katie Oliver and Gary Barnett (Simmons & Simmons) examine this month’s
key VAT developments.
VAT and management of SIFs: a new world post-Brexit?
Giles Salmond
Giles Salmond (Stewarts) assesses the likely impact of Advocate General
Kokott’s opinion in the Dutch pension fund cases.
Prudential: members of VAT groups beware!
David Jamieson
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.
Leave means leave, or does it?
Jeremy Woolf
Jeremy Woolf (Pump Court Tax Chambers) answers questions on the
continuing relevance of EU law on VAT interpretation after Brexit.
Go to page
of
241
EDITOR'S PICK
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
1 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
2 /7
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
3 /7
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
4 /7
Burlington in the UT: a clearer approach
Kyle Rainsford
5 /7
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
6 /7
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
7 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
Misunderstanding purpose in Osmond and Allen
Thomas Chacko
The statutory residence test: ten things we find very difficult about you
Claire Weeks
,
Aoife McCauley
Burlington in the UT: a clearer approach
Kyle Rainsford
Lessons on information notices and tax-related penalties from Baxendale-Walker
Matthew Greene
Hargreaves in the Court of Appeal: a return to orthodoxy on withholding taxes?
Deepesh Upadhyay
,
Dominic Robertson
NEWS
Read all
HMRC manual changes: 26 July 2024
Government’s ‘fiscal lock’ is welcome but ‘rather theatrical’, says IFS
EU Council reiterates concerns over UN framework
OECD’s ICAP documents
XST’s three priorities for HMRC
CASES
Read all
Centrica Overseas Holdings Ltd v HMRC
HMRC v GE Financial Investments
A Outram and another v HMRC
Other cases that caught our eye: 26 July 2024
Finanzamt T II v S
IN BRIEF
Read all
Lease extensions and the 3% surcharge
What next for ISA fractional shares?
HMRC service standards: where next?
SDLT: residential or not?
HMRC service standards: where next?
MOST READ
Read all
The dirty dozen
VAT on private school fees
The statutory residence test: ten things we find very difficult about you
Labour rules out return of pensions lifetime allowance
Reeves rules out emergency Budget