VAT

Gary Barnett

Joao Martinho

Joao Martinho and Gary Barnett (Simmons & Simmons) review the latest VAT developments that matter.

Gary Barnett

Joao Martinho

The decisions in TP, Bolt and Realreed and consultation responses on the VAT exemption for fund management and energy saving materials are reviewed by Joao Martinho and Gary Barnett (Simmons & Simmons).

Sarabjit Singh

The Court of Appeal’s decision is likely to remain authoritative guidance for some time on the question of how a single complex supply ought to be characterised, writes Sarabjit Singh KC (1 Crown Office Row).

Mike Lane

Zoe Andrews

Consultation responses to the VAT treatment of fund management services, Euromoney on the purpose test, recent developments on Pillar Two, and a report on the tax contribution of the UK banking sector are examined by Mike Lane and Zoe Andrews (Slaughter and May).

David Whiscombe

Disputes over partnerships, goodwill, distributions and VAT were among some of this year’s key points of interest for SMEs, writes David Whiscombe (BKL).

Philippe Gamito

Not only did VAT celebrate its 50th birthday but 2023 was characterised by some dramatic decisions by UK courts, writes Philippe Gamito (Baker McKenzie).

Chris Nyland

Embedding the construction industry scheme into the VAT domestic reverse charge wasn’t a wise move, writes Chris Nyland (Scammell & Nyland).

Anastasia Nourescu

Naima Khalid

Naima Khalid (EY) and Anastasia Nourescu (Stewarts) consider the impact of the recent decision in JPMorgan.

Gary Barnett

Jo Crookshank

Import VAT, a request to change the VAT group registration date and the ‘always speaking’ principle are examined in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Etienne Wong

One step forward for Mr Gove with REULA 2023 and the same step back once the new draft legislation is enacted. Etienne Wong (Old Square Tax Chambers) reviews the government’s proposed bespoke approach for the interpretation of VAT.

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