VAT

Katie Oliver

Gary Barnett

Katie Oliver and Gary Barnett (Simmons & Simmons) review the latest decisions on VAT recovery and an AG opinion on the application of market value provisions in the VAT Directive.

Rupert Shiers

Laura Hodgson

Rupert Shiers and Laura Hodgson (Hogan Lovells) consider the recent FTT decision on ‘offshore looping’ structures which examines the continued relevance of EU law.

Dan Williams

Adam Craggs

Adam Craggs and Dan Williams (RPC) provide a back to basics guide.

George Gillham

Perhaps it is now time for a radical simplification of personal taxation? George Gillham (Fieldfisher) sets out some ideas for a fairer and better tax system.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review two decisions on input VAT recovery on a supply of land and student union catering from a bar, and the consultation on UK e-invoicing.

Edd Thompson

Edd Thompson (Forvis Mazars) explores the Upper Tribunal’s approach to the principle of ‘consistent interpretation’ on the VAT charitable fundraising exemption and considers its potential relevance in the post-Brexit era.

Damon Wright

Damon Wright (K3 Tax Advisory) questions the Upper Tribunal’s ruling on the VAT Tour Operators Margin Scheme.

Gary Barnett

Joao Martinho

Joao Martinho and Gary Barnett (Simmons & Simmons) examine recent developments in the VAT world, including a CJEU decision which appears to extend the MEO/Vodafone Portugal treatment of contractual termination payments to similar damages payments.

Etienne Wong

There was only one VAT news story in 2024: the taxing of private school education. Etienne Wong (Old Square Tax Chambers) also looks at some of the other notable developments along the way.

Gary Barnett

In this month’s review, Gary Barnett (Simmons & Simmons) reviews the agreement on ViDA, the consultation responses on CBAM in the UK and the impact of an Upper Tribunal decision on supplies by public bodies.

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