The Upper Tribunal in Innovative Bites has provided welcome clarity on a contentious point of statutory construction, writes Max Schofield (Devereux Chambers).
David Jamieson (Baker McKenzie) provides an in-depth review of the Court of Appeal judgment in Prudential and assesses the potential fees are invoiced and paid after changes in VAT group membership.
Brigitte Potts (Evelyn Partners) and Joshua Stevens (Pump Court Tax Chambers) consider the VAT implications of credits or biodiversity units in tackling climate change.
Michael Ridsdale and Gemma Williams (Wedlake Bell) illustrate how to ensure certainty of tax treatment on the structuring of a residential property development.
Ben Elliott and Sam Glover (Pump Court Tax Chambers) review recent cases clarifying when taxpayers have a legitimate expectation in the context of VAT.