VAT

Why 2021 was ‘the teaser year’, by Etienne Wong (Old Square Tax Chambers).

Gary Barnett

This month’s review by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers three cases ranging from the FTT to the CJEU.

Gary Barnett

Bryn Reynolds

Bryn Reynolds and Gary Barnett (Simmons & Simmons) provide this month’s update.

Chris Nyland

Chris Nyland (Gowling WLG) examines four cases that encourage a more nuanced approach to sale and leaseback transactions.

Gary Barnett

Craig Kirkham-Wilson

Gary Barnett and Craig Kirkham-Wilson (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.

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.

Gary Barnett

Jo Crookshank

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

In a recent (unreported) case, the tribunal applies Mydibel in the UK. Julie Green (VAT manager at MHA MacIntyre Hudson) reports.

Gary Barnett

Nick Cronkshaw

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.

Chris Nyland

The option to tax anti-avoidance rules have always been complex, but do they make the option to tax an endless roundabout or a one-way street? Chris Nyland (Gowling WLG) explores.

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