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EU-LAW


Yorkshire Agricultural Society, consistent interpretation and the continued relevance of EU law premium
Card image Edd Thompson
Edd Thompson (Forvis Mazars) explores the Upper Tribunal’s approach to the principle of ‘consistent interpretation’ on the VAT charitable fundraising exemption and considers its potential relevance in the post-Brexit era.
26 February 2025
Panayi v HMRC premium
Upper Tribunal applies conforming interpretation of exit tax legislation.
16 October 2024
Is direct effect in VAT still alive in 2024? premium
Card image Fabian Barth
Fabian Barth (Alvarez & Marsal) challenges HMRC’s view that direct effect ceased to exist in VAT from 1 January 2024.
16 October 2024
The VAT review for September 2024 premium
Card image Jo Crookshank
Card image Gary Barnett
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.
4 September 2024
Leave means leave, or does it? premium
Card image Jeremy Woolf
Jeremy Woolf (Pump Court Tax Chambers) answers questions on the continuing relevance of EU law on VAT interpretation after Brexit.
28 February 2024
What non-VAT practitioners ought to know about VAT premium
Card image Robert Plumbly
Non-VAT practitioners should have some VAT knowledge. Robert Plumbly (PEM) identifies some things non-VAT practitioners ought to know.
28 February 2024
Revocation/reform of retained EU (VAT) law starpremium
Card image Etienne Wong
One step forward for Mr Gove with REULA 2023 and the same step back once the new draft legislation is enacted. Etienne Wong (Old Square Tax Chambers) reviews the government’s proposed bespoke approach for the interpretation of VAT.
9 November 2023
Golf Holidays Worldwide Ltd v HMRC premium
Disadvantageous decision to rely on direct effect of EU law was not a VAT error 
5 September 2023
The VAT review for June 2023 premium
Card image Bryn Reynolds
Card image Gary Barnett
Bryn Reynolds and Gary Barnett (Simmons & Simmons) examine the latest developments affecting VAT, including two CJEU decisions and a significant change to the Retained EU Law Bill.
30 May 2023
News Corp: let’s get digital premium
Card image Giles Salmond
Card image Rebekka Sandwell
Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in News Corp v HMRC.
11 April 2023
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