VAT

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

Ben Jones Andrew Henderson Kunal Nathwani James Burnie

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.

David Rudling

An adviser explains the EU proposed cross-border B2B VAT rules to Peckham’s most famous resident. David Rudling (LexisNexis) listens in.

A pilot for a new making tax digital (MTD) for VAT service has been launched, with HMRC inviting more than half a million businesses to try it ahead of new rules coming into force in April 2019. The pilot opens today for around half a million...

The Landfill Disposals Tax (Wales) Act 2017 (Site Restoration Relief) (Amendment) Regulations, SI 2018/1057, widen the scope of site restoration relief from landfill disposals tax in Wales by enabling the relief to be applied to the disposal of material consisting entirely of top-soil, in additio

Cathya Djanogly

Do chips given out by casinos have a value?

Cathya Djanogly

Financing arrangements and third-party consideration

Irina Maslova

Philippe Gamito

Philippe Gamito and Irina Maslova (KPMG) review an advocate general’s opinion which adds significant complexity to VAT recovery by a branch supporting its foreign head office.