VAT

Cathya Djanogly

Transfer of land in lieu of payment of tax

Cathya Djanogly

Were services of loading and unloading ships exempt?

Cathya Djanogly

Unjust enrichment

Cathya Djanogly

Supplies of electricity as part of a single composite supply

Lee Squires

Fiona Bantock

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?

Gary Barnett

Nick Skerrett

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.

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