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VAT


The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.
The challenges are yet to come, writes Richard Asquith (Avalara).
Is a ‘digital newspaper’ a ‘newspaper’ and thus zero-rated for VAT purposes? 
Etienne Wong (Old Square Tax Chambers) casts a quizzical eye over the changing VAT landscape in 2019.
This month's guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).
The Swedish Supreme Court’s recent referral of Danske Bank to the CJEU reopens the Skandia debate on how the VAT grouping rules should apply in complex cross-border scenarios across the EU, as Mark Agnew and Philippe Gamito (Baker McKenzie) explain.
Art or science?
Michael Thomas (Pump Court Tax Chambers) highlights some areas of topical interest for VAT and real estate.
Bryn Reynolds and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
The DRC is delayed but not abandoned. Richard Dalton (BDO) examines where things stand and what steps should be taken before its implementation.
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