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VAT

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Katie Oliver

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Gary Barnett

Katie Oliver and Gary Barnett (Simmons & Simmons) examine this month’s key VAT developments.

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David Milne KC

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Anthony Inglese

Anthony Inglese CB talks to David Milne KC about life at the Tax Bar and beyond.

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Melville Rodrigues

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Naomi Lawton

Melville Rodrigues (Apex Group) and Naomi Lawton (Allen & Overy) provide an overview of the new regime that offers additional flexibility and plugs a gap in the UK’s existing fund range.

UT decides that Mega Marshmallows can be zero-rated.

Consideration for VAT purposes

VAT on state-funded education

Cake or confectionery?

NHS trust car park services within special legal regime.

Taxpayer took reasonable care on R&D relief claim: H&H Contract Scaffolding Ltd v HMRC [2024] UKFTT 151 (TC) (16 February 2024) is an interesting case about penalties. The taxpayer company’s claim for R&D relief was rejected by HMRC. The case gives...

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Jeremy Woolf

Jeremy Woolf (Pump Court Tax Chambers) answers questions on the continuing relevance of EU law on VAT interpretation after Brexit.

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EDITOR'S PICK

RBC: from the island of literal interpretation to the continental shelf

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

ScottishPower and the limits of von Glehn

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

Enhancing UK tax policy:
how to stimulate business investment and economic growth

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

RBC: from the island of literal interpretation to the continental shelf

RBC: from the island of literal interpretation to the continental shelf

Victoria Hine , Kyle Rainsford

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Cross-border group relief: Lloyds tripped up by the ‘main purpose’ hurdle

Gerald Montagu

Helping vulnerable individuals: a guide for tax professionals

Helping vulnerable individuals: a guide for tax professionals

Chris Holmes , Dawn Register

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

A ‘significant’ change in approach? Reflections on the Court of Appeal’s decision in BlueCrest

David Haworth , David Haughey

ScottishPower and the limits of von Glehn

ScottishPower and the limits of von Glehn

Rupert Shiers , Suzanne Hill

Enhancing UK tax policy:
how to stimulate business investment and economic growth

Enhancing UK tax policy: how to stimulate business investment and economic growth

Donald Simpson

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Buckle up your seatbelts: why 2025 will be a bumpy ride for US tax policy

Donald L Korb , Andrew Solomon

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