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VAT


VAT and salary sacrifice: lessons from Pertemps premium
Card image Robert Waterson
Card image Nicole Kostic

Robert Waterson and Nicole Kostic (RPC) examine an Upper Tribunal decision on salary sacrifice arrangements and economic activity.

9 October 2019
The VAT review for October 2019 premium
Card image Gary Barnett
Card image Nick Cronkshaw
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
30 September 2019
VAT deductibility for fund-raising: clarity at last premium
Card image Giles Salmond
Card image Matt Cummings
Giles Salmond and Matthew Cummings (Eversheds Sutherland) examine the Supreme Court decision in Frank A Smart Ltd & Son.
25 September 2019
Partial exemption: have your say! premium
Card image Graham Elliott
HMRC's call for evidence on partial exemption policy demands a considered response, writes Graham Elliott (City & Cambridge Consultancy).
9 September 2019
The VAT review for September 2019
Card image Gary Barnett
Card image Martin Shah
Your monthly VAT review, by experts at Simmons & Simmons. 
2 August 2019
New UK guidance on reclaiming import VAT
Card image Richard Woolich
HMRC has recently released new policy guidance on the appropriate steps for the deduction of VAT on the import of goods into the UK.
31 July 2019
Tax covenants: lessons from the Court of Appeal premium
Card image Jeremy Moncrieff
Jeremy Moncrieff (Macfarlanes) sets out the key points and practical implications of the decision in Minera Las Bambas and another v Glencore Queensland and others in respect of a tax covenant given under a share purchase agreement.
23 July 2019
University of Cambridge: non-taxable transactions and VAT deductibility premium
Card image Etienne Wong
Etienne Wong (15 Old Square) examines the CJEU decision and the background to VAT deductibility.
23 July 2019
VAT strategies for holding companies
Card image Richard Woolich
Richard Woolich (DLA Piper) provides an update on recent developments and offers some practical strategies on recovery.
5 July 2019
The VAT review for July 2019 premium
Card image Gary Barnett
Card image Bryn Reynolds
The latest VAT developments that matter, reviewed by experts at Simmons & Simmons.
3 July 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
J Dreyer v HMRC
19 November 2025
Saunders v HMRC
12 November 2025
IN BRIEFRSS Read all
The new non-dom rules
12 November 2025 / Peter Vaines
MOST READ Read all
TSI Instruments Ltd v HMRC
12 November 2025
Saunders v HMRC
12 November 2025
The new non-dom rules
12 November 2025 / Peter Vaines
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