VAT

Chris Harrison and Ben Brown examine the key corporation tax deductibility and VAT recovery issues on M&A deals.

Deemed supplies can often be overlooked where, for example, properties are transferred for no consideration and an option to tax is not put in place. Sarah Franklin provides your refresher guide to the rules.

Hilary Stone reviews the concept of 'genuine economic activity' as a means to defend HMRC challenges.

Lee Squires and Fiona Bantock review the latest developments in VAT that matter, including those concerning supplies of staff, TOGCs and insurance, and cost sharing groups.

Peita Manon and Prabhu Narasimhan consider the availability of the UK’s TOGC treatment to ‘immediately consecutive transfers’ of business.

HMRC has updated Notice 48 (Extra statutory concessions relating to VAT and other indirect taxes); and Notices 704/1 (Tax free shopping in the UK), 701/21A (investment gold coins) and 701/32 (Burial, cremation and the commemoration of the dead).

HMRC has updated its ‘starter pack’ for people who intend to bring goods into the UK from outside the EU or send goods from the UK out of the EU. The 69-page Guide to Importing and Exporting: Breaking down the Barriers explains how importers and...