VAT

Is bridge a sport?

VAT revenue collection across the EU showed no significant improvement between 2012 and 2013 according to the latest figures, which estimate the EU ‘VAT gap’ at €168bn.

Amanda Brown

Amanda Brown (KPMG) examines Hilden Park and the scope of the abuse test following the Upper Tribunal’s judgment.

Rowena Clifton

Sean McGinness

Rowena Clifton and Sean McGinness (The VAT Consultancy) review the VAT rules on transfer of business assets for a going concern, including the position for connected parties and the impact of Intelligent Managed Services affecting VAT groups.

Graham Elliott

HMRC operates a restrictive 30-day rule in relation to backdating applications for inclusion within VAT groups. It should exercise its discretion more widely, writes Graham Elliott.

Cathya Djanogly

Supply of fuel exemption and intermediaries

Cathya Djanogly

Promotional vouchers VATable

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) examine the recent decisions in Volkswagen Financial Services, Hilden Park and Redcats (Brands), and review recent HMRC briefs and consultations.

Leigh Clark

EU VAT began life as an origin-based tax on services and a destination tax on goods. Services, with a few exceptions, were taxed according to where the supplier was located. This worked well enough at a time when most services were provided to...

Cathya Djanogly

Was default surcharge proportionate?

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