VAT

Lee Squires

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

HMRC has now published updated guidance on VAT and holding companies in the form of amendments to its VAT Input Tax manual. The updated guidance clarifies that in order for a company to recover input VAT on its costs it must: be the recipient of...

The Scottish Landfill Tax (Administration) Amendment Regulations, SSI 2017/139, update references to insolvency and bankruptcy in the main regulations, bringing them into line with current UK and Scottish incapacity and bankruptcy legislation.

Cathya Djanogly

The right to deduct VAT

Cathya Djanogly

Was input tax incurred for the purpose of an economic activity?

Nick Skerrett

Gary Barnett

The Supreme Court has held that a customer overcharged VAT by a supplier will not, generally, have a restitutionary right to recover that overcharged VAT from HMRC. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the decision.

The Childcare Payments Act 2014 (Commencement No 3 and Transitional Provisions) Regulations, SI 2017/578, bring into effect from 21 April 2017 the new childcare payments scheme (‘tax-free childcare’) for children who are under four years old on 1 September 2017, those who have their fourth birthd

HMRC is consulting until 19 May 2017 on draft regulations which would remove the use and enjoyment provisions for B2C telecommunication services.