EU

Sam Mitha CBE believes that the government will have to use tax policy to safeguard the economy and jobs.

Lydia Challen (Allen & Overy) reviews the provisions of the European Union (Withdrawal) Bill and explains how they apply to tax.

Nick Skerrett

Gary Barnett

The Supreme Court has held that a customer overcharged VAT by a supplier will not, generally, have a restitutionary right to recover that overcharged VAT from HMRC. Nick Skerrett and Gary Barnett (Simmons & Simmons) analyse the decision.

Simon Whitehead

Sarah Tulip

Simon Whitehead and Sarah Tulip (Joseph Hage Aaronson) consider the implications, and legality, of the new 25% tax on transfers to pensions outside the UK.

Philippe Gamito

Karen Killington

Karen Killington and Philippe Gamito (KPMG) consider the implications of the advocate general’s opinion in DNB Banka and Aviva, both for the UK and across the EU.

Sarah Halsted

Sarah Halsted (BDO) provides an updated guide to the VAT standard rates and compliance thresholds across the EU.

Philippe Gamito

Peter Dylewski

Peter Dylewski and Philippe Gamito (KPMG) considers the implications of the AG ruling in Commission v Luxembourg and the future availability of the cost sharing group exemption in the UK and other member states.

Etienne Wong

Etienne Wong (Old Square Tax Chambers) considers the state of VAT bad debt relief in the UK and its relationship to EU law in the light of the recent Court of Appeal judgment in HMRC v GMAC.

Paula Tallon

Brexit: the impact on SMEs, by Paula Tallon (Gabelle).

Darren Oswick

Gary Barnett

Darren Oswick and Gary Barnett (Simmons & Simmons) consider some of the tax implications that may result from the inevitable wave of business restructurings which will follow the Brexit vote.

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