VAT

Changes in the reverse charge have been in the pipeline, and HMRC has just provided guidance on how it will work in practice; but the guidance also highlights further changes.

Mike Lane

Zoe Andrews

Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.

Philippe Gamito

Mark Agnew

Mark Agnew and Philippe Gamito (Baker McKenzie) examine the AG's opinion on the application of the VAT exemption to outsourced services.

Gary Barnett

Mark Watterson

Mark Watterson and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

Steven Porter

Catherine Robins

Just how much hardship is required for the 'financial extremity' test? Steven Porter and Catherine Robins (Pinsent Masons) examine lessons from a recent Upper Tribunal decision.

David Walters

There is a strong case for simplifying the law on VAT on food, writes David Walters (Deloitte).

While details of the UK’s long-term relationship with the EU remain unclear, the associated VAT and customs issues continue to throw up challenges.

Michelle Sloane

‘Financial extremity’ is more than financial hardship.

Gary Barnett

Martin Shah

Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

Those involved in the development of or investment in care homes, student accommodation and other institutional living space will likely be familiar with the VAT concept of relevant residential purpose (RRP) in VATA 1994 Sch 8 Group 5...

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