VAT

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

Nick Cronkshaw

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.

A sense of déjà vu.

Cathryn Vanderspar Rob Smith Ian Zeider

Ian Zeider, Rob Smith and Cathryn Vanderspar (Travers Smith) consider the UK’s interpretation of special investment fund following enactment of the recent VAT finance order.