VAT-GROUPS

Nick Cronkshaw

Gary Barnett

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

Nick Skerrett

Heather Rowlands

Nick Skerrett and Heather Rowlands (Simmons & Simmons) review recent VAT developments that matter.

The Supreme Court's decision in Taylor Clark Leisure is important news for those considering who is entitled to submit a claim on behalf of a VAT group that has overpaid its VAT.

Siân Beusch

Sophie Addison

HMRC is again looking at the expansion of VAT grouping following a formal consultation, report Siân Beusch and Sophie Addison (EY).

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) report the latest VAT developments that matter.

Rachelle Holland

Siân Beusch

HMRC has launched a consultation on the UK VAT grouping rules. Siân Beusch and Rachelle Holland (EY) consider the questions posed.

Vinny McCullagh

Vinny McCullagh (Grant Thornton) reviews Heating Plumbing Supplies Ltd where the court decided that a VAT group’s activities must be taken as a whole.

Siân Beusch

Sian Beusch (EY) reports on the decisions in Standard Chartered and the clarification for businesses and advisors on the group’s right to recover historically overpaid VAT.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) provide your monthly review of recent VAT developments that matter.

Rowena Clifton

James Llewellyn

Rowena Clifton and James Llewellyn (The VAT Consultancy) consider the Copthorn Holdings decision, which raises important questions about HMRC’s approach to its published guidance and how it should be held to account.