The Court of Appeal’s decision is likely to remain authoritative guidance for some time on the question of how a single complex supply ought to be characterised, writes Sarabjit Singh KC (1 Crown Office Row).
Consultation responses to the VAT treatment of fund management services, Euromoney on the purpose test, recent developments on Pillar Two, and a report on the tax contribution of the UK banking sector are examined by Mike Lane and Zoe Andrews (Slaughter and May).
Disputes over partnerships, goodwill, distributions and VAT were among some of this year’s key points of interest for SMEs, writes David Whiscombe (BKL).
Not only did VAT celebrate its 50th birthday but 2023 was characterised by some dramatic decisions by UK courts, writes Philippe Gamito (Baker McKenzie).
Import VAT, a request to change the VAT group registration date and the ‘always speaking’ principle are examined in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
One step forward for Mr Gove with REULA 2023 and the same step back once the new draft legislation is enacted. Etienne Wong (Old Square Tax Chambers) reviews the government’s proposed bespoke approach for the interpretation of VAT.
Target Group, Vermilion and changes to HMRC’s guidance on the double tax treaty passport scheme are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).
This month’s review by Katie Oliver and Gary Barnett (Simmons & Simmons) covers the Supreme Court decision in Target Group, the CJEU ruling on ‘free gift’ promotions, the potential use of split payments in the collection of VAT and the draft legislation intended to ensure stability on the interpretation of VAT and excise laws.
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