VAT

Cathya Djanogly

Partial exemption and rounding up

Cathya Djanogly

Deemed supply on cessation of activity

Nicholas Gardner

James Seddon

Nicholas Gardner and James Seddon (Ashurst) examine the CJEU decisions in NEC and Bookit, what they mean for VAT on card handling fees and the wider implications of these rulings.

Etienne Wong

Etienne Wong (15 Old Square Chambers) considers the most recent decision in the Huddersfield case, which the CJEU ruled on ten years ago.

Cathya Djanogly

Non-profit companies and economic activity

Cathya Djanogly

Are supplies of blood plasma exempt?

Sean McGinness

Sean McGinness (The VAT Consultancy) answers a question on whether all services provided by an adviser to the insurance industry are VAT exempted.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of the VAT developments that matter.

Gary Barnett

Nick Skerrett

The Supreme Court has again had the opportunity to consider the application of the Redrow approach to VAT on tripartite arrangements in the Airtours case. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the judgment and draw attention to some consequential loose ends.

Gregg Pearman

Gregg Pearman (BDO) answers a query on whether schools converting to academy trusts are required to submit VAT returns immediately following their conversion.

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