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The VAT review for February 2022 premium
Card image Mark Watterson
Card image 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. 
2 February 2022
Zipvit: no input VAT deduction for VAT not in fact charged premium
Card image Michael Hunt
Card image Dawen Gao
Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.
26 January 2022
The VAT review for August 2021 premium
Card image Jo Crookshank
Card image Gary Barnett
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
2 August 2021
The VAT review for November 2020 premium
Card image Jo Crookshank
Card image Gary Barnett
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
4 November 2020
Royal Opera House: VAT, opera and ice cream starpremium
Card image Etienne Wong
Etienne Wong (Old Square Tax Chambers) examines the Upper Tribunal decision in HMRC v Royal Opera House Covent Garden Foundation.
28 May 2020
The VAT review for October 2019 premium
Card image Nick Cronkshaw
Card image Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
30 September 2019
VAT deductibility for fund-raising: clarity at last premium
Card image Giles Salmond
Card image Matt Cummings
Giles Salmond and Matthew Cummings (Eversheds Sutherland) examine the Supreme Court decision in Frank A Smart Ltd & Son.
25 September 2019
The VAT review for May 2019 premium
Card image Martin Shah
Card image Gary Barnett
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
2 May 2019
VAT review for March 2019 premium
Card image Nick Cronkshaw
Card image Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
28 February 2019
VAT briefing for December 2018 premium
Card image Martin Shah
Card image Gary Barnett
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
 
5 December 2018
EDITOR'S PICKstar
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B Patel v HMRC
9 April 2025
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When is 20% not 20%?
19 March 2025
MOST READ Read all
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