VAT

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...

Max Schofield

The facts in Presto Consulting Mr R was an employee of a computer software consultancy company (CSP). In 2009, Mr R resigned from CSP to set up a competing company, Praesto (the appellant), as its sole director. In late 2009, CSP sent a letter before...

Rowena Clifton

It’s the principle, not the money.

Michael Reason

Michael Reason (Field Court Chambers) reviews a recent Supreme Court decision, which sets out a five point test for whether a college is an ‘eligible body’ for purposes of the VAT education exemption.

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