VAT

In which ‘Little Red Riding Hood’ defeats the Lithuanian VAT Wolf, writes Graham Elliott.

Charlotte Black and Robert Field (Farrer & Co) consider the VAT implications of charitable grants and analyse the key considerations concerning when they might become a taxable supply.

Ian Stewart

Ian Stewart, the Director of Indirect Tax at HMRC, talks about his VAT teams’ work and how they are helping UK businesses.

Etienne Wong

Etienne Wong (Tax Chambers, 15 Old Square) considers what the Court of Appeal judgment in VWFS means for the hire-purchase sector and partial exemption generally.

Ruth Corkin

Taxpayers who have incurred input VAT prior to VAT registration can claim this back. Or can they? Ruth Corkin (Grant Thornton) examines.

Sean McGinness

Rowena Clifton

Rowena Clifton and Sean McGinness (The VAT Consultancy) review the VAT rules on transfer of business assets for a going concern, including the position for connected parties and the impact of Intelligent Managed Services affecting VAT groups.

Lee Squires

Fiona Bantock

Lee Squires and Fiona Bantock (Hogan Lovells) examine the recent decisions in Volkswagen Financial Services, Hilden Park and Redcats (Brands), and review recent HMRC briefs and consultations.

Leigh Clark

The European Commission is part way through overhauling how it taxes the consumption of goods and services. More needs to be done, writes Leigh Clark (Alvarez & Marsal Taxand UK).

Richard Insole

Judith Lesar

Richard Insole and Judith Lesar (Deloitte) review the Mapfre case, which clarifies the term ‘insurance’ for VAT purposes but raises questions about the treatment of certain warranty contracts.

Peter Mason

An Upper Tribunal decision brings some long awaited legal certainty to what is meant by a ‘transfer of a going concern’ (TOGC) for VAT purposes, writes Peter Mason.

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