VAT

Katie Oliver

Gary Barnett

Katie Oliver and Gary Barnett (Simmons & Simmons) review the latest decisions on VAT recovery and an AG opinion on the application of market value provisions in the VAT Directive.

Rupert Shiers

Laura Hodgson

Rupert Shiers and Laura Hodgson (Hogan Lovells) consider the recent FTT decision on ‘offshore looping’ structures which examines the continued relevance of EU law.

Dan Williams

Adam Craggs

Adam Craggs and Dan Williams (RPC) provide a back to basics guide.

George Gillham

Perhaps it is now time for a radical simplification of personal taxation? George Gillham (Fieldfisher) sets out some ideas for a fairer and better tax system.

Gary Barnett

Jo Crookshank

Jo Crookshank and Gary Barnett (Simmons & Simmons) review two decisions on input VAT recovery on a supply of land and student union catering from a bar, and the consultation on UK e-invoicing.

Claire Logan

Claire Logan (Grant Thornton) explains why estoppel and abuse of process are increasingly relevant in VAT disputes and how they can materially affect how cases are argued and resolved.

Dr Michael Taylor

Dr Michael Taylor (PwC) examines three recent cases where the FTT ignored the plain wording of legislation.

Mark Simm

Andrew Clarke

Mark Simm and Andrew Clarke (Deloitte) assess the impact of HMRC’s strict ‘owner only’ stance on recovery of UK import VAT.

Gary Barnett

Jo Crookshank

This month’s update by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers share sales, substance over form and single supplies.

Edd Thompson

Edd Thompson (Forvis Mazars) explores the Upper Tribunal’s approach to the principle of ‘consistent interpretation’ on the VAT charitable fundraising exemption and considers its potential relevance in the post-Brexit era.

Go to page of 249