Market leading insight for tax experts
View online issue

COMPOSITE-SUPPLIES


Two recent decisions have demonstrated conflicting approaches to the interpretation of multi-step transactions, write Angela Savin and Harry Smith (KPMG).
Andrew Goldstone and Nicola Simmons (Mishcon de Reya) provide the monthly update on the taxation of private clients.
 
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
 
Nicholas Gardner and James Seddon (Ashurst) examine the CJEU decisions in NEC and Bookit, what they mean for VAT on card handling fees and the wider implications of these rulings.
 

The Upper Tribunal considered the application of lower VAT rates in the Colaingrove case. Alan Sinyor (Berwin Leighton Paisner) considers the broader implications of the decision.

William Watson recaps developments over the past year regarding the ability to recover VAT on services supplied in connection with the management of defined benefit pension schemes, in light of the PPG case.

Lee Squires and Fiona Bantock provide this month’s update on developments in the VAT arena

Lee Squires and Fiona Bantock examine four recent VAT case decisions that matter

The ruling in Paul Newey (t/a Ocean Finance) leads the month’s briefing by Lee Squires and Fiona Bantock

David Anderson and Nicole Kostic outline case law since Card Protection Plan

EDITOR'S PICKstar
Top