EU-LAW

Upper Tribunal applies conforming interpretation of exit tax legislation.

Fabian Barth (Alvarez & Marsal) challenges HMRC’s view that direct effect ceased to exist in VAT from 1 January 2024.

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.

Jeremy Woolf

Jeremy Woolf (Pump Court Tax Chambers) answers questions on the continuing relevance of EU law on VAT interpretation after Brexit.

Robert Plumbly

Non-VAT practitioners should have some VAT knowledge. Robert Plumbly (PEM) identifies some things non-VAT practitioners ought to know.

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.

Disadvantageous decision to rely on direct effect of EU law was not a VAT error

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.

Giles Salmond

Rebekka Sandwell

Giles Salmond and Rebekka Sandwell (Eversheds Sutherland) consider the Supreme Court’s judgment in News Corp v HMRC.

Zoe Andrews

Mike Lane

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).

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