VAT

Chris Sanger Steven Effingham Simon Baxter

Chris Sanger, Steven Effingham and Simon Baxter (EY) examine HMRC’s proposals for a new online sales tax covering ‘new’ forms of retail.

Gary Barnett

Bryn Reynolds

A consultation on a possible online sales tax and some CJEU cases are among the developments in this month’s review, by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

Jonathan de Wilton

HMRC is pushing the boundaries of taxation by taking cases involving small businesses, and is currently making assertions that conflict with its own known interpretation of the law, writes Jonathan de Wilton (Grant Thornton).

Sarah Bond

Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.

Mike Lane

Zoe Andrews

The Upper Tribunal decision in Royal Bank of Canada and the government’s response to the review of the UK funds regime are among the recent developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Richard Woolich

Katie Raine

Although some uncertainty remains, from 1 April there will be fewer situations where HMRC accepts that early termination and compensation payments are not subject to VAT, write Katie Raine and Richard Woolich (DLA Piper).

Jonathan Main

Primary care networks can present a confusing VAT picture, as Jonathan Main (MHA Moore and Smalley) explains.

Eloise Walker

Examining HMRC's revised guidance on VAT on contract terminations and settlements.

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.