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VAT


The taxation of structured finance transactions premium
Card image Matthew Mortimer
Card image Kitty Swanson
Matthew Mortimer and Kitty Swanson (Mayer Brown) consider some important tax treatments that can apply to structured finance transactions.
13 July 2020
BlackRock: single supply, dual use – apportionment? premium
Card image Etienne Wong
Etienne Wong (Old Square Chambers) examines the CJEU’s decision concerning VAT on a single supply of investment management services used to manage both special investment funds and non-SIFs.
8 July 2020
The VAT review for July 2020 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.
1 July 2020
VAT cuts as a fiscal response to Covid-19
A sense of déjà vu. 
30 June 2020
The UK fund management VAT exemption premium
Card image Rob Smith Ian Zeider Cathryn Vanderspar

Ian Zeider, Rob Smith and Cathryn Vanderspar (Travers Smith) consider the UK’s interpretation of special investment fund following enactment of the recent VAT finance order.

16 June 2020
Royal Opera House: VAT recovery
Card image Alfred Artley

Undermining commercial reality?

4 June 2020
Sonaecom: VAT on abortive transactions

A recent AG opinion, if followed, will limit VAT recovery on costs incurred in connection with abortive transactions, writes Laura Hodgson (Travers Smith).

1 June 2020
The VAT review for June 2020 premium
Card image Jo Crookshank
Card image Gary Barnett
This month's review of recent VAT developments that matter, by Jo Crookshank and Gary Barnett (Simmons & Simmons).
1 June 2020
Royal Opera House: VAT, opera and ice cream starpremium
Card image Etienne Wong
Etienne Wong (Old Square Tax Chambers) examines the Upper Tribunal decision in HMRC v Royal Opera House Covent Garden Foundation.
28 May 2020
Zipvit: an interesting referral to the CJEU
Card image Giles Salmond
HMRC could be preparing for its swan song in Luxembourg following the Supreme Court’s reference to the CJEU in the matter of Zipvit Ltd.
26 May 2020
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