VAT

A guide to the new VAT penalty regimes, by Tolley Guidance.

Brexit, Jaffa cakes, abuse... Etienne Wong (Old Square Tax Chambers) considers flotsam and jetsam in VAT as we celebrate the tax’s fiftieth birthday.

Zizhen Yang

Barrister Zizhen Yang (Pump Court Tax Chambers) examines three recent decisions in the area of VAT groups.

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) examine recent decisions of interest and the latest transfer pricing and diverted profits tax statistics.

Gary Barnett

Bryn Reynolds

In this month’s review, Gary Barnett and Bryn Reynolds (Simmons & Simmons) consider the impact of recent case decisions on input VAT for a fundraising transaction, the meaning of appealable decision and HMRC’s approach to evidence of export.

Gary Barnett

Bryn Reynolds

Gary Barnett and Bryn Reynolds (Simmons & Simmons) review the recent FTT decision in HBOS and Lloyds Banking on VAT overpayment interest owing following a legislative error, among other developments.

Luigi Lungarella

Nadav Shayovitz

The EU has introduced far-reaching legislation governing the digital reporting of transactions, write Luigi Lungarella and Nadav Shayovitz (PKF Littlejohn).

Jack Slater

Chris Mortimer

2023 through the VAT lense.

Etienne Wong

Looking back, nothing dramatic seems to have happened in the VAT world – or perhaps it did, writes Etienne Wong (Old Square Tax Chambers).

Gary Barnett

Bryn Reynolds

Gary Barnett and Bryn Reynolds (Simmons & Simmons) review the Supreme Court’s decision in NHS Lothian Health Board and the CJEU’s ruling in GE Aircraft Engine Services, among other developments.

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