VAT

Eloise Walker (Pinsent Masons) discusses HMRC’s change of practice on the VAT treatment of early termination and compensation payments relating to commercial contracts following recent CJEU decisions.

Compulsory VAT deregistration is lawful

A significant change in HMRC’s position.

Sophie Lloyd Laura Jackson Hannah Manning

Hannah Manning, Sophie Lloyd and Laura Jackson (Travers Smith) consider how HMRC may use its new legislative power to automate certain functions.

Christine Yuill

Richard Croker

Christine Yuill and Richard Croker (Pinsent Masons) discuss the VAT considerations in respect of lease variations as tenants seek to negotiate lower rental liabilities during Covid-19.

Zoe Andrews

Mike Lane

The latest developments that matter, examined by Mike Lane and Zoe Andrews (Slaughter and May).

Jo Crookshank

Gary Barnett

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

Essay writing company was acting as principal for VAT.

Dan Place

Eloise Walker

As issues relating to the VAT treatment of damages and termination sums proliferate in the uncertainty caused by COVID-19, Eloise Walker and Dan Place (Pinsent Masons) bring us ‘back to basics’.

Chris Nyland

The treatment of call options had been considered settled for over 40 years, but HMRC now wishes to reimagine it. Chris Nyland (Gowling WLG) analyses the merits of HMRC’s logic and its actions.

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