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VAT


What constitutes an exempt supply of land? premium
Card image Jonathan de Wilton
HMRC is pushing the boundaries of taxation by taking cases involving small businesses, and is currently making assertions that conflict with its own known interpretation of the law, writes Jonathan de Wilton (Grant Thornton). 
23 March 2022
VAT grouping disputes: the implications of HSBC premium
Card image Sarah Bond
Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.
17 March 2022
Tax and the City review for March 2022 premium
Card image Zoe Andrews
Card image Mike Lane
The Upper Tribunal decision in Royal Bank of Canada and the government’s response to the review of the UK funds regime are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
10 March 2022
VAT on compensation payments: clarity at last? premium
Card image Katie Raine
Card image Richard Woolich
Although some uncertainty remains, from 1 April there will be fewer situations where HMRC accepts that early termination and compensation payments are not subject to VAT, write Katie Raine and Richard Woolich (DLA Piper). 
24 February 2022
The VAT maze facing primary care networks premium
Card image Jonathan Main
Primary care networks can present a confusing VAT picture, as Jonathan Main (MHA Moore and Smalley) explains.
16 February 2022
Brief 2/2022: oops, HMRC did it again
Card image Eloise Walker

Examining HMRC's revised guidance on VAT on contract terminations and settlements.

10 February 2022
The VAT review for February 2022 premium
Card image Mark Watterson
Card image Gary Barnett
This month’s review by Mark Watterson and Gary Barnett (Simmons & Simmons) covers developments affecting the VAT land exemption, lease break fees and the recoverability of input tax when the VAT was never paid. 
2 February 2022
Zipvit: no input VAT deduction for VAT not in fact charged premium
Card image Michael Hunt
Card image Dawen Gao
Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.
26 January 2022
VAT in 2021: the ‘teaser year’ premium
Card image Etienne Wong
Why 2021 was ‘the teaser year’, by Etienne Wong (Old Square Tax Chambers).
8 December 2021
The VAT review for December 2021 premium
Card image Bryn Reynolds
Card image Gary Barnett
This month’s review by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers three cases ranging from the FTT to the CJEU.
2 December 2021
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
C Candy v HMRC
30 April 2025
G Quillan v HMRC
30 April 2025
WTGIL Ltd v HMRC
23 April 2025
IN BRIEFRSS Read all
MOST READ Read all
WTGIL Ltd v HMRC
23 April 2025
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