VAT

Although the FTT’s recent decision in Barclays is disappointing news, there are some positives, writes Philippe Gamito (Baker McKenzie).

Giles Salmond

Giles Salmond (Stewarts) examines an FTT decision covering a variety of VAT issues, including the time of supply, the voucher rules and the use and enjoyment provisions.

Gary Barnett

Jo Crookshank

Jo Crookshank and Gary Barnett (Simmons & Simmons) examine the latest VAT decisions and the technical note on the extension of VAT to private school fees.

Clara Boyd

Lauren Redhead

Clara Boyd and Lauren Redhead (DLA Piper) review the implications of the FTT decision in CCLA Investment Management Ltd.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) provides a guide to the key points from the Labour government’s introduction of VAT on private school fees.

Michael Ridsdale

Richard Dalton

Richard Dalton (BDO) and Michael Ridsdale (Wedlake Bell) challenge the orthodox view that a dwelling is regarded as being constructed for VAT purposes when it has reached ‘golden brick’.

Gary Barnett

Joao Martinho

Recent VAT decisions on card handling fees, single supply determinations and fixed establishments are reviewed by Joao Martinho and Gary Barnett (Simmons & Simmons).

Gary Barnett

Jo Crookshank

Two recent CJEU decisions on the deemed supply rules concerning donated goods and the VAT status of vouchers, as well as the Court of Appeal’s decision in Hotel La Tour, are among the developments included in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Etienne Wong

What has changed since BLP? Etienne Wong (Old Square Tax Chambers) reviews the recent Court of Appeal ruling on VAT deductibility for professional fees incurred on share sales.

Shanzé Shah

Etienne Wong

Etienne Wong and Shanzé Shah (Old Square Tax Chambers) discuss the extent to which anti-forestalling legislation might challenge prepayments that attempt to preserve the existing VAT treatment of private school fees.

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