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VAT-REGISTRATION-AND-DEREGISTRATION-LIMITS


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).
Hotel La Tour, Impact Contracting Solutions and a CJEU decision on deducting overpaid VAT are in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).
Can HMRC rely on a principle of EU law to cancel a VAT registration? 

Sean McGinness (Saffery Champness) explores some of the contractual arrangements entered into by developers where there is more than one party.

Chris Sanger and Steven Effingham (EY) review the Treasury’s call for evidence.
 
Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
 

Sarah Halsted (BDO) provides an updated guide to the VAT standard rates and compliance thresholds across the EU.

Martin Shah and Gary Barnett (Simmons & Simmons) provide your monthly review of key developments in the VAT world.

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