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VAT
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VAT
VAT
The VAT review for June 2023
Gary Barnett
Bryn Reynolds
Bryn Reynolds and Gary Barnett (Simmons & Simmons) examine the latest developments affecting VAT, including two CJEU decisions and a significant change to the Retained EU Law Bill.
The VAT review for May 2023
Gary Barnett
Jo Crookshank
Gary Barnett and Jo Crookshank (Simmons & Simmons) review the impact of some recent VAT decisions, including three from the CJEU.
Is VAT due on the ‘free’ supply of digital platforms?
Valentina Sloane KC
News that the Italian authorities are assessing Meta for VAT on the supply of Facebook has thrown into the spotlight the issue of whether VAT is due on the supply of ‘free’ digital services. Valentina Sloane KC (Monckton Chambers) examines the issues at stake.
Characterising supplies for VAT following Mesto Zamberk
Michael Thomas KC
The characterisation test for VAT has received important clarification from the Court of Appeal, writes Michael Thomas KC (Pump Court Tax Chambers).
Brief 3/2023 and the special legal regime
Richard Woolich
Clara Boyd
Brief 3/2022
represents a success story for local authorities who will obtain a substantial VAT refund. Richard Woolich and Clara Boyd (DLA Piper) ask which other public bodies might be deserving of a sequel.
News Corp: let’s get digital
Rebekka Sandwell
Giles Salmond
Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in
News Corp v HMRC
.
The VAT review for April 2023
Gary Barnett
Bryn Reynolds
Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a number of decisions which indicate the existence of a separate but parallel universe of VAT.
VAT penalties: the new rules
A guide to the new VAT penalty regimes, by Tolley Guidance.
Happy 50th Birthday, VAT!
Etienne Wong
Brexit, Jaffa cakes, abuse... Etienne Wong (Old Square Tax Chambers) considers flotsam and jetsam in VAT as we celebrate the tax’s fiftieth birthday.
VAT grouping: Norddeutsche, Finanzamt T and Prudential
Zizhen Yang
Barrister Zizhen Yang (Pump Court Tax Chambers) examines three recent decisions in the area of VAT groups.
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249
EDITOR'S PICK
Budget 2026: options for taxing wealth
Dom Rothbarth
1 /7
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
,
Craig Kirkham-Wilson
2 /7
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
,
Joe Williams
,
Tom Gardner
3 /7
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
4 /7
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
5 /7
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
6 /7
The new Securities Transfer Tax: business as usual?
Georgina West
7 /7
Budget 2026: options for taxing wealth
Dom Rothbarth
HMRC powers and the taxpayer relationship: when is enough, enough?
Chris Sanger
,
Constantine Christofi
Redrawing the line: modernising the taxation of distributions
Jill Gatehouse
,
Emily Szasz
Reckless tax statements: a lower threshold for crime?
Adam Craggs
,
Tom Jenkins
Permanent Establishment exemption: preparing for mandatory application
Alison Lobb
,
Lisa Shipley
The 2026 loan charge settlement scheme: the beginning of the end?
David Pett
The new Securities Transfer Tax: business as usual?
Georgina West
NEWS
Read all
Tax Journal authors for August and September
Labour conference backs wealth and windfall taxes, as Burnham pledges national care service
Welsh rates of income tax: HMRC report
New VAT guidance on partnership details
Further Scottish visitor levy changes
CASES
Read all
Jumpman Gaming Ltd v HMRC
K Poznic v HMRC
Re Fulmar Contracting Ltd (In Liquidation) and others v M Williams and another
Other cases that caught our eye: 2 October 2026
Environmental Services Ltd v HMRC
IN BRIEF
Read all
Loans to participators: s 455
Modernising the taxation of distributions
HMRC’s new anti-avoidance information notice powers
Substantial
Modernising the taxation of distributions: why now?
MOST READ
Read all
Consultation tracker
Modernising the taxation of distributions: why now?
HMRC powers and the taxpayer relationship: when is enough, enough?
Sir J Griffin v HMRC
Environmental Services Ltd v HMRC