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VAT


In a recent (unreported) case, the tribunal applies Mydibel in the UK. Julie Green (VAT manager at MHA MacIntyre Hudson) reports.

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.
The option to tax anti-avoidance rules have always been complex, but do they make the option to tax an endless roundabout or a one-way street? Chris Nyland (Gowling WLG) explores.
Denis Edwards (Temple Tax Chambers) considers what a recent tribunal decision means for the VAT treatment of the NHS business activities.
Recent VAT developments that matter, examined by Bryn Reynolds and Gary Barnett (Simmons & Simmons).
Sean McGinness and Alexis Enright (Saffery Champness) highlight some of the concerns and challenges in implementing the new domestic reverse charge.

Several months into the post-Brexit world of GB/EU customs declarations, tariffs, VAT changes and trading under the Northern Ireland Protocol, what are proving the crunch points? This article provides checklist of actions to keep goods moving and mitigate the import taxes, including rethinking Incoterms to retain EU business. This includes the requirements tax and customs authorities are imposing or struggling with in both GB and Northern Ireland – from EORI numbers to failing IT systems. 

Last month, the High Court may have ended 27 years of VAT bad debt relief (BDR) litigation.
Julia Lloyd and Will Scott (Norton Rose Fulbright) examine the Supreme Court's decision and its wider implications.
Rupert Shiers and Adam Parry (Hogan Lovells) evaluate the scope of the new statutory gateway in the European Union (Withdrawal) Act 2018.
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