VAT

Edward Milliner and William Watson (Slaughter and May) argue that the interaction between these two taxes is not as straightforward as the Stamp Office might like us to think.

Martin Shah

Gary Barnett

Martin Shah and Gary Barnett (Simmons & Simmons) examine the issues raised in the recent advocate general’s opinion.

Sarah Halsted

Sarah Halsted (BDO) provides an updated guide to the VAT standard rates and compliance thresholds across the EU.

Martin Shah

Gary Barnett

Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of key developments in the VAT world.

John Brinsmead-Stockham

John Brinsmead-Stockham (11 New Square) explains why the forthcoming Court of Appeal judgment in Adecco matters.

Cathya Djanogly

Digital versions of newspapers and zero-rating

Etienne Wong

Etienne Wong (Old Square Tax Chambers) answers a query on the VAT issues concerning investing bitcoins in an initial coin offering.

Chris Sanger

Forward with a spring? Chris Sanger (EY) reports.

Following recommendations by the OTS in its report on VAT simplification, HM Treasury is consulting until 5 June 2018 on the effects of the current VAT threshold on business growth, and ways to smooth the cliff-edge effect for businesses of reaching the threshold.

HMRC is consulting until 29 June 2018 on VAT ‘split payment’ as a means of preventing online VAT fraud, whereby a supplier would receive the net amount, with VAT remitted directly to HMRC.

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