VAT

The VAT (Place of Supply of Services: Exceptions Relating to Supplies Made to Relevant Business Person) Order, SI 2016/726, changes the place of supply rules for ‘indemnity repairs’ to moveable goods, such as cars and mobile phones, carried out under insurance contracts, with effect from 1 Octobe

Cathya Djanogly

Input tax incurred in securing deposits

Cathya Djanogly

Retrospective application of extra-statutory concession

Lee Squires

Fiona Bantock

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

Cathya Djanogly

Recovery of input tax on taxable supplies wrongly treated as exempt

Etienne Wong

Brexit: the impact on VAT, by Etienne Wong (Old Square Tax Chambers).

Gideon Sanitt

Corporates are facing the regulatory scrutiny once reserved for banks. Gideon Sanitt (Macfarlanes) considers the treatment of the costs of such investigations.

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.

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