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Home
VAT
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VAT
VAT
Brief 2/2022: oops, HMRC did it again
Eloise Walker
Examining HMRC's revised guidance on VAT on contract terminations and settlements.
The VAT review for February 2022
Gary Barnett
Mark Watterson
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.
Zipvit: no input VAT deduction for VAT not in fact charged
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.
VAT in 2021: the ‘teaser year’
Etienne Wong
Why 2021 was ‘the teaser year’, by Etienne Wong (Old Square Tax Chambers).
The VAT review for December 2021
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.
The VAT review for November 2021
Gary Barnett
Bryn Reynolds
Bryn Reynolds and Gary Barnett (Simmons & Simmons) provide this month’s update.
A Blue UK: leaseback none the richer
Chris Nyland
Chris Nyland (Gowling WLG) examines four cases that encourage a more nuanced approach to sale and leaseback transactions.
The VAT review for October 2021
Gary Barnett
Craig Kirkham-Wilson
Gary Barnett and Craig Kirkham-Wilson (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.
The VAT payments exemption: a moving Target
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.
The VAT review for August 2021
Gary Barnett
Jo Crookshank
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
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248
EDITOR'S PICK
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
1 /7
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
2 /7
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
3 /7
Mandatory agent registration: what we know so far
Jane Mellor
4 /7
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
5 /7
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
6 /7
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
7 /7
Qualifying Asset Holding Companies: don’t let your ‘kwæk’ end up in the ‘kæk’
Nick Thornton
Freedom (of information) is a noble thing: HMRC, tax and the limits of transparency
Hartley Foster
Hotel La Tour: where next for input tax recovery on share disposals?
Rupert Shiers
,
Laura Hodgson
Mandatory agent registration: what we know so far
Jane Mellor
Permanent Establishment reform: what has changed, who is affected and why does it matter?
Rob Sharpe
,
Iarlaith McCarthy-Hann
The Pillar Two Side-by-Side package: how UK groups should approach compliance
Jack Gifford
Share reorganisations: new anti-avoidance rules explained
Peter Morley
,
Jamie Robson
NEWS
Read all
Staggered roll-out for mandatory tax adviser registration
Consultation on proposed UK corporate re-domiciliation regime
Cryptoassets taxation: stablecoins
Administrative change to CIR rules
NIC regs mirror tax changes
CASES
Read all
HMRC v Colchester Institute Corporation
HMRC v Boehringer Ingelheim Ltd
R (oao Rokos) v HMRC
Other cases that caught our eye: 10 April 2026
HMRC v C Brzezicki
IN BRIEF
Read all
Exceptional circumstances – but which way?
Tax agent registration and financial services
Provisions
New SDLT burden for private renters
Transactions in Securities counteraction notices
MOST READ
Read all
J Hosking v HMRC
L Rowland & Co (Retail) Ltd v HMRC
Case watch
Staggered roll-out for mandatory tax adviser registration
Consultation tracker