VAT

The Upper Tribunal in Innovative Bites has provided welcome clarity on a contentious point of statutory construction, writes Max Schofield (Devereux Chambers).

Katie Oliver

Gary Barnett

Katie Oliver and Gary Barnett (Simmons & Simmons) examine this month’s key VAT developments.

Giles Salmond

Giles Salmond (Stewarts) assesses the likely impact of Advocate General Kokott’s opinion in the Dutch pension fund cases.

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.

Jeremy Woolf

Jeremy Woolf (Pump Court Tax Chambers) answers questions on the continuing relevance of EU law on VAT interpretation after Brexit.

Rebecca Porter

The sky’s the limit for changes to UK VAT since Brexit broke the EU VAT shackles, writes Rebecca Porter (The VAT Team). Are radical changes needed?

Robert Plumbly

Non-VAT practitioners should have some VAT knowledge. Robert Plumbly (PEM) identifies some things non-VAT practitioners ought to know.

Brigitte Potts

Joshua Stevens

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

Gemma Williams

Michael Ridsdale and Gemma Williams (Wedlake Bell) illustrate how to ensure certainty of tax treatment on the structuring of a residential property development.

Sam Glover

Ben Elliott

Ben Elliott and Sam Glover (Pump Court Tax Chambers) review recent cases clarifying when taxpayers have a legitimate expectation in the context of VAT.

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