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VAT recovery
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VAT recovery
VAT-RECOVERY
VAT on private school fees: 10 takeaways
Etienne Wong
Etienne Wong (Old Square Tax Chambers) provides a guide to the key points
from the Labour government’s introduction of VAT on private school fees.
Disapplication of the option to tax: issues for landlords and tenants
Anisha Polson
Paul Beausang
The VAT option to tax disapplication rules pose a conundrum for landlords
and tenants. Paul Beausang and Anisha Polson (Eversheds Sutherland)
consider what should be done.
The VAT review for July 2022
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.
Zipvit: no input VAT deduction for VAT not in fact charged
Michael Hunt
Dawen Gao
Michael Hunt and Dawen Gao (Herbert Smith Freehills) examine the CJEU’s decision that puts to rest a long-running test case.
Royal Opera House: VAT, opera and ice cream
Etienne Wong
Etienne Wong (Old Square Tax Chambers) examines the Upper Tribunal decision in
HMRC v Royal Opera House Covent Garden Foundation.
VAT deductibility for fund-raising: clarity at last
Giles Salmond
Matt Cummings
Giles Salmond and Matthew Cummings (Eversheds Sutherland) examine the
Supreme Court decision in
Frank A Smart Ltd & Son.
VAT strategies for holding companies
Richard Woolich
Richard Woolich (DLA Piper) provides an update on recent developments and offers some practical strategies on recovery.
VAT review for March 2019
Nick Cronkshaw
Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
VAT briefing for May 2018
Martin Shah
Gary Barnett
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
The VAT briefing for February 2018
Lee Squires
Fiona Bantock
Lee Squires and Fiona Bantock (Hogan Lovells) review the latest VAT developments that matter.
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EDITOR'S PICK
Tax Journal's 2024 Autumn Budget coverage
1 /7
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
2 /7
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
3 /7
Freebies
David Whiscombe
4 /7
Time is tight: CGT and the Autumn Budget
Peter Rayney
5 /7
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
6 /7
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
7 /7
Tax Journal's 2024 Autumn Budget coverage
Derivatives, repos and stock loans: an overview
Matthew Mortimer
,
Tamar Ruiz
Lost the battle but winning the war? The Supreme Court’s decision in PGMOL
Georgia Hicks
Freebies
David Whiscombe
Time is tight: CGT and the Autumn Budget
Peter Rayney
What does the future hold for US adoption of the OECD’s two-pillar proposals?
Donald L. Korb
,
Andrew Solomon
The emergence of a ‘new’ fixed establishment threshold for VAT grouping: insights from Barclays
Philippe Gamito
NEWS
Read all
HMRC manual changes: 22 November 2024
Tax increases in Scotland could have led to falling revenue, says IFS
NICs Bill published
Making Tax Digital: late-payment penalty anomaly corrected
Energy security investment mechanism: average prices
CASES
Read all
R (oao Refinitiv Ltd and others) v HMRC
Generator Power Ltd v HMRC
Other cases that caught our eye: 22 November 2024
Syngenta Holdings Ltd v HMRC
The Executors of K Beresford v HMRC
IN BRIEF
Read all
Self’s assessment: Reforms to APR
Greater taxpayer success under internal HMRC reviews
Can a compromise on APR be achieved?
Autumn Budget 2024: IHT winners and losers
Corporate redomiciliation
MOST READ
Read all
Syngenta Holdings Ltd v HMRC
Finance Bill 2025 published
Autumn Budget 2024: IHT winners and losers
Apprenticeship Levy and Employment Allowance: new employer guidelines
R (oao Midlands Partnership University NHS Foundation Trust) v HMRC