VAT

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.

David Whiscombe

Serpentine behaviour.

Jo Crookshank

Gary Barnett

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

European finance ministers have reached agreement on VAT measures including: reduced rates on e-publications; a generalised reverse charge mechanism; interim ‘quick fixes’; and strengthened administrative cooperation against cross-border fraud.

Clarissa Vogelaar-Kelly

Karen Killington

Karen Killington and Clarissa Vogelaar-Kelly (KPMG) consider the practical effects of the new regime aimed at harmonising the VAT treatment of vouchers across the member states.

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