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Single supply
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Single supply
SINGLE-SUPPLY
The VAT review for July 2024
Joao Martinho
Gary Barnett
Recent VAT decisions on card handling fees, single supply determinations and fixed establishments are reviewed by Joao Martinho and Gary Barnett (Simmons & Simmons).
Spectrum Community Health CIC v HMRC
Healthcare service provided in prisons was a single supply for VAT.
Other cases that caught our eye: 14 June 2024
VAT on KFC sauce pots: Queenscourt Ltd v HMRC [2024] UKFTT 460 (TC) (3 June 2024) concerned whether a supply of a sauce pot with a takeaway meal in a Kentucky Fried Chicken franchise was part of a standard rated supply of hot food or a separate...
Characterising a single supply following the Court of Appeal’s decision in Gray & Farrar
Sarabjit Singh
The Court of Appeal’s decision is likely to remain authoritative guidance
for some time on the question of how a single complex supply ought to be
characterised, writes Sarabjit Singh KC (1 Crown Office Row).
Single supply and VAT exemption for financial services: insights from JPMorgan
Naima Khalid
Anastasia Nourescu
Naima Khalid (EY) and Anastasia Nourescu (Stewarts) consider the impact
of the recent decision in JPMorgan.
Characterising supplies for VAT following Mesto Zamberk
Michael Thomas KC
The characterisation test for VAT has received important clarification from the Court of Appeal, writes Michael Thomas KC (Pump Court Tax Chambers).
BlackRock: single supply, dual use – apportionment?
Etienne Wong
Etienne Wong (Old Square Chambers) examines the CJEU’s decision concerning VAT on a single supply of investment management services used to manage both special investment funds and non-SIFs.
The VAT briefing for September 2018
Nick Skerrett
Heather Rowlands
Nick Skerrett and Heather Rowlands (Simmons & Simmons) review recent VAT developments that matter.
VAT briefing for March 2018
Martin Shah
Gary Barnett
Martin Shah and Gary Barnett (Simmons & Simmons) review the latest VAT developments that matter.
The CPP principle: lessons from Brockenhurst and Colaingrove
Etienne Wong
Etienne Wong (Old Square Tax Chambers) considers what the CJEU judgment in
Brockenhurst College
and the Court of Appeal judgment in
Colaingrove
say about the
CPP
principle.
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2
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: 6 September 2024
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working
HMRC’s position on remittances upon divorce
EU approves extension of EIS and VCT
CASES
Read all
HMRC v S&L Barnes Ltd
Bilfinger Salamis UK Ltd v HMRC
S Hackett and another v HMRC
HMRC v Labeikis and others
Other cases that caught our eye: 6 September 2024
IN BRIEF
Read all
R&D claim notification
The everyday economy
Cleaning up: tax on gifts
The end of BADR?
Lease extensions and the 3% surcharge
MOST READ
Read all
R&D claim notification
Bilfinger Salamis UK Ltd v HMRC
HMRC v Labeikis and others
Oil and gas tax changes in danger of affecting UK economic growth, says OEUK
Off-payroll working