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VAT


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
Reverse charge changes and the construction industry
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.
17 June 2019
Tax and the City review for June 2019 premium
Card image Mike Lane
Card image Zoe Andrews
Mike Lane and Zoe Andrews (Slaughter and May) provide your monthly update on tax developments affecting the City.
11 June 2019
AG opinion in Cardpoint: operating ATMs is not VAT exempt premium
Card image Philippe Gamito
Card image Mark Agnew
Mark Agnew and Philippe Gamito (Baker McKenzie) examine the AG's opinion on the application of the VAT exemption to outsourced services.
6 June 2019
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Jumpman Gaming Ltd v HMRC
30 September 2026
K Poznic v HMRC
30 September 2026
IN BRIEFRSS Read all
Substantial
23 September 2026 / Peter Vaines
MOST READ Read all
Sir J Griffin v HMRC
23 September 2026
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