One step forward for Mr Gove with REULA 2023 and the same step back once the new draft legislation is enacted. Etienne Wong (Old Square Tax Chambers) reviews the government’s proposed bespoke approach for the interpretation of VAT.
Target Group, Vermilion and changes to HMRC’s guidance on the double tax treaty passport scheme are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).
This month’s review by Katie Oliver and Gary Barnett (Simmons & Simmons) covers the Supreme Court decision in Target Group, the CJEU ruling on ‘free gift’ promotions, the potential use of split payments in the collection of VAT and the draft legislation intended to ensure stability on the interpretation of VAT and excise laws.
For the first time the Upper Tribunal has considered the impact and scope of the Ablessio abuse principle for deregistering a taxpayer from VAT. Howard Watkinson and Joshua Carey (Devereux Chambers) examine the judgment and its implications.
Hui Ling McCarthy KC and Michael Ripley (11 New Square) examine the much-awaited Supreme Court judgment on the VAT liability of loan administration services.
Hotel La Tour, Impact Contracting Solutions and a CJEU decision on deducting overpaid VAT are in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Matthew Greene and Anastasia Nourescu (Stewarts) explain what the VAT Terminal Markets Order is, why it is useful and how the government plans to reform it.
Legitimate expectation, directors’ fees, fixed establishments, reforming the TMO... Craig Kirkham-Wilson and Gary Barnett (Simmons & Simmons) examine recent developments in the VAT world.
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