VAT

Gary Barnett

Jo Crookshank

The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Matthew Mortimer

Emma Noehrbass

Matthew Mortimer and Emma Noehrbass (Mayer Brown) consider some important tax treatments that can apply to receivables finance transactions.

Edward Milliner

A recent case and an old conundrum provide neat illustrations of the problems that arise when statutory provisions come into conflict, as Edward Milliner (Slaughter and May) reports.

Etienne Wong

There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).

Philippe Gamito

Mark Agnew

Mark Agnew and Philippe Gamito (Baker McKenzie) examine the continuing viability of VAT groups in the light of a recent CJEU decision.

Gary Barnett

Bryn Reynolds

Recent VAT developments that matter, examined by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

Rhiannon Kinghall Were

Rhiannon Kinghall Were (Macfarlanes) examines the areas of interest from 'tax day' 2021.

Dave Taylor

Dave Taylor (Deloitte) considers the VAT position for new ‘buy now, pay later’ payment services and virtual currency offerings.

Victor Cramer

Victor Cramer (Stewarts) writes about the potential wider impact of the Cheshire Centre for Independent Living decision on payroll services in the care sector, and questions whether the decision is correct.

Gary Barnett