VAT-SPLIT-PAYMENT

This month’s review by Katie Oliver and Gary Barnett (Simmons & Simmons) covers the Supreme Court decision in Target Group, the CJEU ruling on ‘free gift’ promotions, the potential use of split payments in the collection of VAT and the draft legislation intended to ensure stability on the interpretation of VAT and excise laws. 

Are payment service providers going to become VAT collectors? Paul Anning and Alistair Godwin (Osborne Clarke) examine HMRC’s proposals.

The documents issued alongside the Spring Statement had a particular focus on the ‘new’ economy, writes Jason Collins (Pinsent Masons).