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EU law
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EU-LAW
The VAT review for September 2024
Jo Crookshank
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.
Leave means leave, or does it?
Jeremy Woolf
Jeremy Woolf (Pump Court Tax Chambers) answers questions on the
continuing relevance of EU law on VAT interpretation after Brexit.
What non-VAT practitioners ought to know about VAT
Robert Plumbly
Non-VAT practitioners should have some VAT knowledge. Robert Plumbly
(PEM) identifies some things non-VAT practitioners ought to know.
Revocation/reform of retained EU (VAT) law
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.
Golf Holidays Worldwide Ltd v HMRC
Disadvantageous decision to rely on direct effect of EU law was not a VAT error
The VAT review for June 2023
Bryn Reynolds
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.
News Corp: let’s get digital
Giles Salmond
Rebekka Sandwell
Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in
News Corp v HMRC
.
Tax and the City review for May 2022
Mike Lane
Zoe Andrews
An FFT decision on unallowable purpose and a Supreme Court ruling on an EU law challenge are among the developments examined by Mike Lane and Zoe Andrews (Slaughter and May).
Brexit and EU law rights
Peter Halford
Mark Whitehouse
Peter Halford and Mark Whitehouse (PwC) explore some of the main
differences and reflect on their relevance to direct taxation.
Brexit: retained EU tax law
Ashley Greenbank
Ashley Greenbank (Macfarlanes) explains the mechanism by which the
Brexit legislation incorporates EU derived law into UK domestic law at the
end of the transition period.
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EDITOR'S PICK
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
1 /7
SDLT: gardens, grounds and grazing
Max Schofield
2 /7
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
3 /7
A capital blow for deducting management expenses
Kyle O'Sullivan
4 /7
VAT on private school fees: 10 takeaways
Etienne Wong
5 /7
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
6 /7
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
,
Gabrielle Van der Haegen
7 /7
Reform of the international tax architecture: the UN fails to reach consensus
Philip Baker KC
SDLT: gardens, grounds and grazing
Max Schofield
Much ado about non-doms: the new policy paper
Helen McGhee
,
Lynnette Bober
A capital blow for deducting management expenses
Kyle O'Sullivan
VAT on private school fees: 10 takeaways
Etienne Wong
The new Labour government: challenges and opportunities
David Gauke
,
Bezhan Salehy
Beneficial ownership: practical applications
Helen Buchanan
,
Matthew Everett
NEWS
Read all
HMRC manual changes: 13 September 2024
Budget Responsibility Bill enacted
ECJ overturns General Court's judgment in Apple State Aid case
Chancellor confirms business tax roadmap will be in Budget
Sunset date for EIS and VCT relief
CASES
Read all
Barclays Service Corporation and another v HMRC
Janet Bray Ltd v HMRC
Equity Advisory Ltd and another v HMRC
Other cases that caught our eye: 13 September 2024
HMRC v S&L Barnes Ltd
IN BRIEF
Read all
Self’s assessment: Business Tax Roadmap
Recognising ‘imported losses’ under the loan relationship rules
Suspended penalties
R&D claim notification
The everyday economy
MOST READ
Read all
HMRC manual changes: 13 September 2024
Budget Responsibility Bill enacted
Self’s assessment: Business Tax Roadmap
Suspended penalties
The last word on tax appeals