INPUT-TAX

Mike Lane

Kwik-Fit, Hotel La Tour and the FTT decision in Osmond are among the latest developments reviewed by Mike Lane and Zoe Andrews (Slaughter and May).

Whether invoices described the supply sufficiently.

Pre-registration input tax recovery: Aspire in the Community Services Ltd v HMRC [2024] UKFTT 176 (TC) (27 February 2024) is a complex procedural dispute about pre-registration VAT recovery. A business has no automatic right to recover input tax on...

Accounting standards and taxable profit: In Hart St Maltings Ltd v HMRC [2023] UKFTT 860 (TC) (12 October 2023), a company was a small property developer that had purchased a building for conversion into two separate properties and at the end of the...

Zoe Andrews

Mike Lane

In this month’s review, Mike Lane and Zoe Andrews (Slaughter and May) consider the Upper Tribunal decisions in JTI Acquisitions and Hotel La Tour, and HMRC’s latest annual report.

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.

Zoe Andrews

Mike Lane

This month’s round-up, by Mike Lane and Zoe Andrews (Slaughter and May).

Bryn Reynolds

Gary Barnett

The importance of having a valid VAT invoice and meeting national time limits for input VAT recovery are among the developments reviewed by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

Mark Watterson

Gary Barnett

This month’s update by Mark Watterson and Gary Barnett (Simmons & Simmons) covers FTT decisions on the tests for a transfer of a going concern and a ‘direct and immediate’ link.

Mark Watterson

Gary Barnett

This month’s review by Mark Watterson and Gary Barnett (Simmons & Simmons) covers developments affecting the VAT land exemption, lease break fees and the recoverability of input tax when the VAT was never paid.

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