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Cost sharing exemption
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Cost sharing exemption
COST-SHARING-EXEMPTION
CJEU rules on the cost sharing exemption: surprise, surprise?
Carine Epardaud
Karen Killington
Karen Killington and Carine Epardaud (KPMG) consider the CJEU’s conclusions on the VAT cost sharing exemption.
Tax and the City briefing for October 2017
Jeanette Zaman
Zoe Andrews
Jeanette Zaman and Zoe Andrews (Slaughter and May) review recent developments affecting the City.
VAT briefing for October 2017
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
VAT briefing for June 2017
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.
VAT briefing for May 2017
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT
developments that matter.
The cost sharing exemption: when advocate generals disagree
Karen Killington
You say tomayto, I say tomahto... Karen Killington (KPMG) reports a difference of opinion among two advocate generals on the cost sharing exemption.
EDITOR'S PICK
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
1 /7
Self’s assessment: Reforms to APR
Heather Self
2 /7
The new Overseas Workday Relief regime: worse than before?
Steve Wade
3 /7
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
4 /7
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
5 /7
Tax Journal's 2024 Autumn Budget coverage
6 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
7 /7
Cards face up? HMRC’s approach to the duty of candour
Robert Waterson
,
Rebekka Sandwell
Self’s assessment: Reforms to APR
Heather Self
The new Overseas Workday Relief regime: worse than before?
Steve Wade
A new chapter in the unallowable purpose tale: the FTT’s decision in Syngenta
Tanja Velling
Non-doms post-Budget: where are we now?
Helen McGhee
,
Lynnette Bober
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
NEWS
Read all
HMRC manual changes: 13 December 2024
Scottish and Welsh Budget announcements
Lineker case settled
Anglesey Freeport: special tax sites designated
New overlap relief calculator
CASES
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C Hoyle and others v HMRC
Other cases that caught our eye: 13 December 2024
Five key cases of 2024
Stage One Creative Services Ltd v HMRC
R Grint v HMRC
IN BRIEF
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A tale of two businesses
Pension ‘megafund’ reforms: how does tax fit in?
VAT on livestream events
Time for a replacement wealth tax?
Refinitiv: not so clear cut
MOST READ
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Stage One Creative Services Ltd v HMRC
Other cases that caught our eye: 13 December 2024
L v HMRC
A third route to exit: tax consequences of continuation fund transactions
Consultation tracker