VAT

Barrister Etienne Wong (Old Square Tax Chambers) examines the lengthy litigation that still leaves a number of outstanding questions.

Jo Crookshank

Gary Barnett

The latest VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Clara Boyd

On 2 September 2020, HMRC published Revenue & Customs Brief 12/2020 setting out a change in the VAT treatment of payments made in respect of contract terminations and contractual disputes. HMRC’s new general rule is that most such payments will be...

Linda Adelson

An Upper Tribunal appeal due to be heard in January 2021 could affect the received wisdom on how the VAT exemption applies to insurance transactions and their intermediaries.

Mark Agnew

David Jamieson

Mark Agnew and David Jamieson (Baker McKenzie) consider what may happen to the exemption once the UK courts start applying their new post-Brexit powers.

Daniel Johnson

Chris Chatting

Daniel Johnson and Chris Chatting (Deloitte) consider why this issue has been raised now and what the future changes might be.

Helen Miller

Helen Miller (Institute for Fiscal Studies) considers the options available for raising or reforming taxes.

James Ross

Sarah Gabbai

Sarah Gabbai and James Ross (McDermott Will & Emery) consider the options for businesses engaged in cross-border sales of business to consumer digital services to EU-based consumers on or after 1 January 2021.

Andrew Constable

Tim Stovold

Tim Stovold and Andrew Constable (Moore Kingston Smith) outline the chancellor’s latest plans for dealing with the immediate economic fallout from the coronavirus crisis.