VAT

Matthew Greene and Anastasia Nourescu (Stewarts) explain what the VAT Terminal Markets Order is, why it is useful and how the government plans to reform it.

Craig Kirkham-Wilson

Gary Barnett

Legitimate expectation, directors’ fees, fixed establishments, reforming the TMO... Craig Kirkham-Wilson and Gary Barnett (Simmons & Simmons) examine recent developments in the VAT world.

Nuel Oji

Stuart Walsh

Stuart Walsh and Nuel Oji (DLA Piper) examine lessons from a recent High Court judgment.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) cover a number of the latest developments in the VAT and indirect tax field.

Bryn Reynolds

Gary Barnett

Bryn Reynolds and Gary Barnett (Simmons & Simmons) examine the latest developments affecting VAT, including two CJEU decisions and a significant change to the Retained EU Law Bill.

Jo Crookshank

Gary Barnett

Gary Barnett and Jo Crookshank (Simmons & Simmons) review the impact of some recent VAT decisions, including three from the CJEU.

Valentina Sloane KC

News that the Italian authorities are assessing Meta for VAT on the supply of Facebook has thrown into the spotlight the issue of whether VAT is due on the supply of ‘free’ digital services. Valentina Sloane KC (Monckton Chambers) examines the issues at stake.

Michael Thomas KC

The characterisation test for VAT has received important clarification from the Court of Appeal, writes Michael Thomas KC (Pump Court Tax Chambers).

Richard Woolich

Clara Boyd

Brief 3/2022 represents a success story for local authorities who will obtain a substantial VAT refund. Richard Woolich and Clara Boyd (DLA Piper) ask which other public bodies might be deserving of a sequel.