VAT

Your monthly update on the VAT developments that matter, by Gary Barnett and Bryn Reynolds (Simmons & Simmons).

Kickboxing classes were found not to be commonly taught in schools across the EU and were therefore standard-rated. 

John Stewart (Deloitte Ireland) explains the EU wide changes designed to simplify the VAT rules for EU cross-border supplies of goods.

The Upper Tribunal has found that digital newspapers could be zero rated. Karen Killington (KPMG) examines the tribunal’s reasoning and discusses its implications.

The challenges are yet to come, writes Richard Asquith (Avalara).

Is a ‘digital newspaper’ a ‘newspaper’ and thus zero-rated for VAT purposes? 

Etienne Wong (Old Square Tax Chambers) casts a quizzical eye over the changing VAT landscape in 2019.

This month's guide to the VAT developments that matter, by Martin Shah and Gary Barnett (Simmons & Simmons).

The Swedish Supreme Court’s recent referral of Danske Bank to the CJEU reopens the Skandia debate on how the VAT grouping rules should apply in complex cross-border scenarios across the EU, as Mark Agnew and Philippe Gamito (Baker McKenzie) explain.

Art or science?