VAT

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.

Dr Michael Taylor

Dr Michael Taylor (PwC) considers whether Henderson LJ’s judgment in WTGIL could bring all sorts of intermediary services back within the scope of the VAT insurance exemption.

Alex Tostevin

Etienne Wong

The application of this VAT exemption remains both complex and uncertain, writes Alex Tostevin (Greenberg Traurig) and Etienne Wong (Old Square Tax Chambers).

Fabian Barth

VAT law struggles to address the distinction between legal and equitable ownership, but case law can provide some answers, writes Fabian Barth (Alvarez & Marsal).

Jo Crookshank

Gary Barnett

VAT developments concerning transfer pricing adjustments, tripartite arrangements and the Tour Operators Margin Scheme are examined in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Etienne Wong

On its face, the new legislation imposing VAT on the provision of education by a private school seems straightforward well put-together, even. It takes little time to realise, however, that perhaps the Government should have taken a couple...

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.