VAT

Sarah Gallie

The courts continue to consider the VAT consequences of agent versus principal structures. Sarah Gallie (The VAT Consultancy) discusses.

Gary Barnett

Joao Martinho

Supplies of management services, economic reality and the application of the Ablessio principle are among the topics covered in this month’s VAT update by Joao Martinho and Gary Barnett (Simmons & Simmons).

Giles Salmond

Giles Salmond (Stewarts) considers the impact of a recent CJEU judgment on the nature and valuation of intra-group management services.

Philippe Gamito

Philippe Gamito (Baker McKenzie) reviews an Upper Tribunal decision which is likely to shape the way international businesses design in-house outsourcing strategies.

Fabian Barth

Fabian Barth (Alvarez & Marsal) examines the distinction between when an assessment is ‘made’ and ‘notified’.

Jo Crookshank

Gary Barnett

This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers recent decisions on the single/multiple supply rule and the VAT finance intermediation exemption, as well as HMRC’s change of policy on pension scheme costs.

Rob Janering

If not planned properly, deregistering for VAT can lead to significant administrative and cost burdens. Rob Janering (Crowe UK) considers how to avoid these.

Jonny Squires

Maximising recovery of VAT on deal fees requires careful practical structuring around the specific facts and real substance behind the legal documentation, writes Jonny Squires (Osborne Clarke).

Alex Spencer

Two recent cases demonstrate that the scope of the VAT exemption for health and welfare is far from certain, writes Alex Spencer (Field Court Tax Chambers).

Gary Barnett

Joao Martinho

This month’s review by Joao Martinho and Gary Barnett (Simmons & Simmons) covers the Court of Appeal decision in Impact Contracting Solutions and two recent cases on the meaning of consideration.

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