VAT

News that the Italian authorities are assessing Meta for VAT on the supply of Facebook has thrown into the spotlight the issue of whether VAT is due on the supply of ‘free’ digital services. Valentina Sloane KC (Monckton Chambers) examines the issues at stake.

Michael Thomas KC

The characterisation test for VAT has received important clarification from the Court of Appeal, writes Michael Thomas KC (Pump Court Tax Chambers).

Richard Woolich

Clara Boyd

Brief 3/2022 represents a success story for local authorities who will obtain a substantial VAT refund. Richard Woolich and Clara Boyd (DLA Piper) ask which other public bodies might be deserving of a sequel.

Giles Salmond

Rebekka Sandwell

Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in News Corp v HMRC.

Bryn Reynolds

Gary Barnett

Gary Barnett and Bryn Reynolds (Simmons & Simmons) cover a number of decisions which indicate the existence of a separate but parallel universe of VAT.

A guide to the new VAT penalty regimes, by Tolley Guidance.

Etienne Wong

Brexit, Jaffa cakes, abuse... Etienne Wong (Old Square Tax Chambers) considers flotsam and jetsam in VAT as we celebrate the tax’s fiftieth birthday.

Zizhen Yang

Barrister Zizhen Yang (Pump Court Tax Chambers) examines three recent decisions in the area of VAT groups.

Zoe Andrews

Mike Lane

Mike Lane and Zoe Andrews (Slaughter and May) examine recent decisions of interest and the latest transfer pricing and diverted profits tax statistics.

Bryn Reynolds

Gary Barnett

In this month’s review, Gary Barnett and Bryn Reynolds (Simmons & Simmons) consider the impact of recent case decisions on input VAT for a fundraising transaction, the meaning of appealable decision and HMRC’s approach to evidence of export.

Go to page of 243