VAT

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.

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.