VAT

An Upper Tribunal appeal due to be heard in January 2021 could affect the received wisdom on how the VAT exemption applies to insurance transactions and their intermediaries.

Mark Agnew

David Jamieson

Mark Agnew and David Jamieson (Baker McKenzie) consider what may happen to the exemption once the UK courts start applying their new post-Brexit powers.

Daniel Johnson

Chris Chatting

Daniel Johnson and Chris Chatting (Deloitte) consider why this issue has been raised now and what the future changes might be.

Helen Miller

Helen Miller (Institute for Fiscal Studies) considers the options available for raising or reforming taxes.

Sarah Gabbai

James Ross

Sarah Gabbai and James Ross (McDermott Will & Emery) consider the options for businesses engaged in cross-border sales of business to consumer digital services to EU-based consumers on or after 1 January 2021.

Tim Stovold

Andrew Constable

Tim Stovold and Andrew Constable (Moore Kingston Smith) outline the chancellor’s latest plans for dealing with the immediate economic fallout from the coronavirus crisis.

Gary Barnett

Mark Watterson

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

Eloise Walker

Eloise Walker (Pinsent Masons) discusses HMRC’s change of practice on the VAT treatment of early termination and compensation payments relating to commercial contracts following recent CJEU decisions.

Compulsory VAT deregistration is lawful

A significant change in HMRC’s position.

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