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VAT


Indirect effects: have bad debts ended non-statutory remedies in VAT?
Card image Victor Cramer
Last month, the High Court may have ended 27 years of VAT bad debt relief (BDR) litigation.
17 May 2021
Balhousie: VAT on sale and leaseback arrangements premium
Card image Julia Lloyd
Card image Will Scott
Julia Lloyd and Will Scott (Norton Rose Fulbright) examine the Supreme Court's decision and its wider implications.
7 May 2021
Using the Principal VAT Directive after Brexit star
Card image Rupert Shiers
Card image Adam Parry
Rupert Shiers and Adam Parry (Hogan Lovells) evaluate the scope of the new statutory gateway in the European Union (Withdrawal) Act 2018.
6 May 2021
The VAT review for May 2021 premium
Card image Jo Crookshank
Card image Gary Barnett
The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
4 May 2021
The taxation of receivables finance transactions premium
Card image Matthew Mortimer
Card image Emma Noehrbass
Matthew Mortimer and Emma Noehrbass (Mayer Brown) consider some important tax treatments that can apply to receivables finance transactions.
22 April 2021
Conflicts in the tax code: two case studies premium
Card image Edward Milliner
A recent case and an old conundrum provide neat illustrations of the problems that arise when statutory provisions come into conflict, as Edward Milliner (Slaughter and May) reports.
22 April 2021
Wellcome Trust and the reverse charge premium
Card image Etienne Wong
There are always corners hidden in the world of VAT that bear illumination, writes Etienne Wong (Old Square Tax Chambers).
21 April 2021
Danske Bank upholds ‘reverse Skandia’: is EU VAT grouping a poisoned chalice? premium
Card image Mark Agnew
Card image Philippe Gamito
Mark Agnew and Philippe Gamito (Baker McKenzie) examine the continuing viability of VAT groups in the light of a recent CJEU decision.
15 April 2021
The VAT review for April 2021 premium
Card image Bryn Reynolds
Card image Gary Barnett
Recent VAT developments that matter, examined by Bryn Reynolds and Gary Barnett (Simmons & Simmons).
7 April 2021
Tax day: expectations dashed star
Card image Rhiannon Kinghall Were
Rhiannon Kinghall Were (Macfarlanes) examines the areas of interest from 'tax day' 2021.
26 March 2021
EDITOR'S PICKstar
NEWSRSS Read all
CASESRSS Read all
Generator Power Ltd v HMRC
20 November 2024
IN BRIEFRSS Read all
MOST READ Read all
Syngenta Holdings Ltd v HMRC
13 November 2024
Finance Bill 2025 published
13 November 2024
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