VAT

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

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.

Dawen Gao

Michael Hunt

Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.

Etienne Wong

Why 2021 was ‘the teaser year’, by Etienne Wong (Old Square Tax Chambers).

Gary Barnett

Bryn Reynolds

This month’s review by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers three cases ranging from the FTT to the CJEU.

Gary Barnett

Bryn Reynolds

Bryn Reynolds and Gary Barnett (Simmons & Simmons) provide this month’s update.

Chris Nyland

Chris Nyland (Gowling WLG) examines four cases that encourage a more nuanced approach to sale and leaseback transactions.

Gary Barnett

Craig Kirkham-Wilson

Gary Barnett and Craig Kirkham-Wilson (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.

Anthony Harb

Richard Iferenta

A recent Court of Appeal judgment has narrowed the VAT payments exemption. Richard Iferenta and Anthony Harb (KPMG) assess the impact and call on the government to widen the scope of the UK’s exemption for the post-Brexit world.

Gary Barnett