VAT

Sophie Lloyd Hannah Manning Laura Jackson

Hannah Manning, Sophie Lloyd and Laura Jackson (Travers Smith) consider how HMRC may use its new legislative power to automate certain functions.

Christine Yuill

Richard Croker

Christine Yuill and Richard Croker (Pinsent Masons) discuss the VAT considerations in respect of lease variations as tenants seek to negotiate lower rental liabilities during Covid-19.

Mike Lane

Zoe Andrews

The latest developments that matter, examined by Mike Lane and Zoe Andrews (Slaughter and May).

Gary Barnett

Jo Crookshank

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

Essay writing company was acting as principal for VAT.

Dan Place

Eloise Walker

As issues relating to the VAT treatment of damages and termination sums proliferate in the uncertainty caused by COVID-19, Eloise Walker and Dan Place (Pinsent Masons) bring us ‘back to basics’.

Chris Nyland

The treatment of call options had been considered settled for over 40 years, but HMRC now wishes to reimagine it. Chris Nyland (Gowling WLG) analyses the merits of HMRC’s logic and its actions.

Matthew Mortimer

Kitty Swanson

Matthew Mortimer and Kitty Swanson (Mayer Brown) consider some important tax treatments that can apply to structured finance transactions.

Etienne Wong

Etienne Wong (Old Square Chambers) examines the CJEU’s decision concerning VAT on a single supply of investment management services used to manage both special investment funds and non-SIFs.

Gary Barnett