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VAT
VAT
VAT review for February 2021
Bryn Reynolds
Gary Barnett
This month’s guide to the VAT developments that matter, by Bryn Reynolds
and Gary Barnett (Simmons & Simmons).
Colchester: when is supply a ‘supply of services for consideration’?
Jack Williams
Jack Williams (Monckton Chambers) discusses the VAT implications of the
Upper Tribunal decision affecting education
and other state funded service providers.
Five implications of the EU/UK deal
Rhiannon Kinghall Were
New relationship, new rules.
The key tax issues for 2021
Jason Collins
Catherine Robins
From taxing rights to dispute procedures, from employment taxes to VAT, Jason Collins and Catherine Robins (Pinsent Masons) consider the most pressing issues for the year ahead.
The EU/UK TCA: tax and customs
Timothy Lyons QC
Timothy Lyons QC (39 Essex Chambers) provides some initial analysis of the UK/EU trade and cooperation agreement that will create a new world for customs and tax professionals.
The VAT changes to GB imports and online marketplace burdens
Punnit Vyas
Kevin Hall
Kevin Hall (Wright Hassall) and Punnit Vyas (Haines Watts) examine the new VAT rules for importing goods into GB from countries outside the UK and for online marketplaces.
2020 through the VAT lens
Etienne Wong
Etienne Wong (Old Square Tax Chambers) reviews some key cases and
changes in HMRC policy in the VAT arena.
Postponed VAT accounting
Why it’s needed and how it will work.
The VAT review for December 2020
Martin Shah
Gary Barnett
This month’s guide to the VAT developments that matter, by Martin Shah and
Gary Barnett (Simmons & Simmons).
Key issues for in-house tax teams: a checklist
Mark Ellis
James Egert
Chris Holmes
Chris Holmes, Mark Ellis and James Egert (BDO) set out important current corporate and employer tax issues which in-house tax teams should now be addressing.
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243
EDITOR'S PICK
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
1 /7
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
2 /7
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
3 /7
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
4 /7
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
5 /7
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
6 /7
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
7 /7
RBC: from the island of literal interpretation to the continental shelf
Victoria Hine
,
Kyle Rainsford
Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle
Gerald Montagu
Helping vulnerable individuals: a guide for tax professionals
Chris Holmes
,
Dawn Register
A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest
David Haworth
,
David Haughey
ScottishPower and the limits of von Glehn
Rupert Shiers
,
Suzanne Hill
Enhancing UK tax policy: how to stimulate business investment and economic growth
Donald Simpson
Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy
Donald L Korb
,
Andrew Solomon
NEWS
Read all
HMRC manual changes: 6 May 2025
Tax Journal authors for April 2025
HMRC manual changes: 2 May 2025
International tax rules back on the agenda
Mandatory payrolling of BIKs delayed
CASES
Read all
C Candy v HMRC
G Quillan v HMRC
L-L-O Contracting Ltd and others v HMRC
Other cases that caught our eye: 2 May 2025
WTGIL Ltd v HMRC
IN BRIEF
Read all
PE and the investment management exemption
Changes to UK’s international tax regime
Tribunal intervenes in SDLT case
A statutory residence test bear-trap
Protected income and offshore income gains
MOST READ
Read all
VAT road fuel scale charges updated
Vaccine Research Limited Partnership and another v HMRC
WTGIL Ltd v HMRC
An undesirable preference: EIS shares and ‘any’ preferential rights on a winding up
DST was always meant to be temporary, says Exchequer Secretary