VAT

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review recent VAT developments that matter.

The EU’s Economic and Financial Affairs Council (ECOFIN) has formally adopted the directive allowing member states to apply reduced or zero VAT rates to electronic publications, providing for alignment of the VAT rules between physical and electronic publications.

Cathya Djanogly

Supplies by student union and education exemption

Etienne Wong

Etienne Wong (Old Square Tax Chambers) looks at the recent CJEU ruling in Ryanair on holding companies recovering VAT on abortive takeover bids.

The government has pledged an £8m package to support training and automation in the customs intermediaries sector, which includes customs brokers, freight forwarders and fast parcel operators, in the event of a no deal Brexit.

VAT recovery on aborted takeover bids.

Cathya Djanogly

Meaning of ‘taxable person acting as such’

Timothy Lyons QC

Timothy Lyons QC (39 Essex Chambers) considers the interaction of our laws with Europe since 1973 and looks to what the future might hold.

Kunal Nathwani Ben Jones James Burnie Andrew Henderson

Taxing token generation events (ICOs) is notoriously uncertain. Ben Jones, Kunal Nathwani, Andrew Henderson and James Burnie (Eversheds Sutherland) review some of the key issues.