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VAT


A Blue UK: leaseback none the richer premium
Card image Chris Nyland
Chris Nyland (Gowling WLG) examines four cases that encourage a more nuanced approach to sale and leaseback transactions.
14 October 2021
The VAT review for October 2021 premium
Card image Craig Kirkham-Wilson
Card image Gary Barnett
Gary Barnett and Craig Kirkham-Wilson (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.
29 September 2021
The VAT payments exemption: a moving Target premium
Card image Richard Iferenta
Card image Anthony Harb
A recent Court of Appeal judgment has narrowed the VAT payments exemption. Richard Iferenta and Anthony Harb (KPMG) assess the impact and call on the government to widen the scope of the UK’s exemption for the post-Brexit world.
8 September 2021
The VAT review for August 2021 premium
Card image Jo Crookshank
Card image Gary Barnett
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
2 August 2021
Sale and leaseback treated as a composite transaction for input VAT recovery purposes

In a recent (unreported) case, the tribunal applies Mydibel in the UK. Julie Green (VAT manager at MHA MacIntyre Hudson) reports.

2 August 2021
The VAT review for July 2021 premium
Card image Nick Cronkshaw
Card image Gary Barnett
Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly guide to the latest VAT developments that matter.
30 June 2021
Moulsdale and the option to tax premium
Card image Chris Nyland
The option to tax anti-avoidance rules have always been complex, but do they make the option to tax an endless roundabout or a one-way street? Chris Nyland (Gowling WLG) explores.
22 June 2021
VAT, the NHS and business activities premium
Card image Denis Edwards
Denis Edwards (Temple Tax Chambers) considers what a recent tribunal decision means for the VAT treatment of the NHS business activities.
9 June 2021
The VAT review for June 2021 premium
Card image Bryn Reynolds
Card image Gary Barnett
Recent VAT developments that matter, examined by Bryn Reynolds and Gary Barnett (Simmons & Simmons).
1 June 2021
The VAT domestic reverse charge: practical issues premium
Card image Alexis Enright
Card image Sean McGinness
Sean McGinness and Alexis Enright (Saffery Champness) highlight some of the concerns and challenges in implementing the new domestic reverse charge.
20 May 2021
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