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VAT-GROUPS


The latest developments that matter, reviewed by Mike Lane and Zoe Andrews (Slaughter and May).
This month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons) covers cases concerning payments to acquire ‘credits’, VAT groups and pension funds.
Although the FTT’s recent decision in Barclays is disappointing news, there are some positives, writes Philippe Gamito (Baker McKenzie).
Two recent CJEU decisions on the deemed supply rules concerning donated goods and the VAT status of vouchers, as well as the Court of Appeal’s decision in Hotel La Tour, are among the developments included in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
What has changed since BLP? Etienne Wong (Old Square Tax Chambers) reviews the recent Court of Appeal ruling on VAT deductibility for professional fees incurred on share sales.
Import VAT, a request to change the VAT group registration date and the ‘always speaking’ principle are examined in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Mike Lane and Zoe Andrews (Slaughter and May) provide this month’s round-up that includes Spring Finance Bill measures affecting financial services.
Barrister Zizhen Yang (Pump Court Tax Chambers) examines three recent decisions in the area of VAT groups.
In this month’s review, Gary Barnett and Bryn Reynolds (Simmons & Simmons) consider the impact of recent case decisions on input VAT for a fundraising transaction, the meaning of appealable decision and HMRC’s approach to evidence of export.
A consultation on a possible online sales tax and some CJEU cases are among the developments in this month’s review, by Bryn Reynolds and Gary Barnett (Simmons & Simmons).
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