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CJEU
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CJEU
The VAT review for March 2024
Gary Barnett
Joao Martinho
Joao Martinho and Gary Barnett (Simmons & Simmons) review the latest
VAT developments that matter.
International review for January 2024
Tim Sarson
Tim Sarson (KPMG) reports on a flurry of activity across the international tax world and looks ahead at what to expect in 2024.
TP v Administration de l’enregistrement des domaines et de la TVA
Luxembourg director’s fees were not subject to VAT.
Failing to sense the mood music: the AG’s opinion in Commission v Ireland and Apple
Stephen Daly
It is highly unlikely that the CJEU will follow Advocate General Pitruzzella’s opinion in the Apple state aid case, writes Stephen Daly (King’s College London).
SC Westside Unicat SRL
B2B webcam services not admission-related for VAT place of supply.
Gemeinde A v Finanzamt
‘Spa tax’ not consideration for a VATable supply
Cabot Plastics Belgium SA v État belge
CJEU judgment on VAT and fixed establishments.
Brexit and EU law rights
Mark Whitehouse
Peter Halford
Peter Halford and Mark Whitehouse (PwC) explore some of the main
differences and reflect on their relevance to direct taxation.
Using the Principal VAT Directive after Brexit
Rupert Shiers
Adam Parry
Rupert Shiers and Adam Parry (Hogan Lovells) evaluate the scope of the
new statutory gateway in the European Union (Withdrawal) Act 2018.
The VAT review for December 2020
Martin Shah
Gary Barnett
This month’s guide to the VAT developments that matter, by Martin Shah and
Gary Barnett (Simmons & Simmons).
Go to page
of
11
EDITOR'S PICK
Tax Journal's 2025 Budget coverage
1 /7
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
2 /7
Medpro: better late than never
Stacey Cranmore
3 /7
No escape: the new IHT tax rules for pensions
Harriet Betteridge
4 /7
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
5 /7
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
,
Elvira Colomer Fatjo
6 /7
Understanding the FIG regime
Jo Bateson
7 /7
Tax Journal's 2025 Budget coverage
Management expenses: HMRC’s new nudge campaign
Anna Lucey
,
Constantine Christofi
Medpro: better late than never
Stacey Cranmore
No escape: the new IHT tax rules for pensions
Harriet Betteridge
What time is it? A review of the Supreme Court’s decision in Prudential
David Jamieson
The trials and tribulations of interest withholding tax
Bezhan Salehy
,
Rebecca Rose
Understanding the FIG regime
Jo Bateson
NEWS
Read all
HMRC manual changes: 6 February 2026
Finance Bill measures risk uncertainty, complexity and unintended effects, CIOT warns
Finance Bill round-up
Net settlement and annual reporting requirements
Companies now required to maintain own register of members
CASES
Read all
FS Commercial Ltd v HMRC
P Kearney v HMRC
Mark Glenn Ltd v HMRC
J Hall v HMRC
Other cases that caught our eye: 6 February 2026
IN BRIEF
Read all
Concerns over the scope of new conduct rules for advisers
Revenue fraud
The new share for share anti-avoidance
Value on death: IHT
TSI Instruments and import VAT recovery
MOST READ
Read all
M Holden v HMRC and HMRC v The Boston Consulting Group UK LLP and others
COP 9 and serious tax fraud: HMRC’s tougher approach
One minute with... Hayley Ives
Consultation tracker
Nimbus: The Disability Consultancy Service Ltd v HMRC