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VAT


Laura Hoyland and Elizabeth Emerson (White & Case) explain the various bear-traps for a foreign company proposing to do business in the UK.
Michael Reason (Field Court Chambers) reviews a recent Supreme Court decision, which sets out a five point test for whether a college is an ‘eligible body’ for purposes of the VAT education exemption.

They say 'only fools and horses work'... An adviser explains the intricacies of VAT to a small Peckham based business with ambitious plans to expand its trading operations. David Rudling reports.

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

Anne Fairpo (Temple Tax Chambers) examines VAT in a blockchain world.

Graham Elliott (City & Cambridge Consultancy) considers a recent tribunal decision on whether redundancy payments were consideration for a supply of goods or services.

The CJEU rules that claims handling services supplied by Aspiro are not exempt under article 135(1)(a) of the VAT Directive, say Kevin Carletti & Richard Louden of KPMG.

Lee Squires and Fiona Bantock (Hogan Lovells) provide a round-up of recent developments, including: the CJEU decision in Minister Finansów v Aspiro SA; the Court of Appeal cases of Davis & Dann and BPP Holdings; and the Upper Tribunal decision in Bratt Auto

Tony Beare (Slaughter and May) describes the potential impact of two Upper Tribunal decisions in relation to the proportionality of VAT default surcharges.

Nick Skerrett (Simmons & Simmons) considers the implications of the  decision in Adecco concerning the VAT liability associated with the introduction of temporary workers to clients, which is diametrically opposed to the earlier 2011 decision in Reed Employment.
 
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