VAT

Vinny McCullagh (Grant Thornton) reviews Heating Plumbing Supplies Ltd where the court decided that a VAT group’s activities must be taken as a whole.

Philippe Gamito

Peter Dylewski

Peter Dylewski and Philippe Gamito (KPMG) considers the implications of the AG ruling in Commission v Luxembourg and the future availability of the cost sharing group exemption in the UK and other member states.

Lee Squires

Fiona Bantock

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

Etienne Wong

Etienne Wong (Old Square Tax Chambers) considers the state of VAT bad debt relief in the UK and its relationship to EU law in the light of the recent Court of Appeal judgment in HMRC v GMAC.

The Welsh government has published the Landfill Disposals Tax (Wales) Bill, which will introduce the devolved landfill disposals tax in Wales from April 2018. Consideration of the Bill in committee starts on 1 December.

The Office of Tax Simplification has begun conducting a simplification review into the VAT system.

The Autumn Statement announcement of an increase in the standard rate of insurance premium tax from 10% to 12% means the UK now has the sixth highest rate in Europe, behind only Germany, Greece, Italy, the Netherlands and Finland, according to the Association of British Insurers.

Siân Beusch

Sian Beusch (EY) reports on the decisions in Standard Chartered and the clarification for businesses and advisors on the group’s right to recover historically overpaid VAT.

Lee Squires

Fiona Bantock

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

Etienne Wong

Etienne Wong (Old Square Tax Chambers) considers where the Upper Tribunal judgment in Vehicle Control Services sits in the context of EU jurisprudence.