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VAT


Michael Thomas (Pump Court Tax Chambers) highlights some areas of topical interest for VAT and real estate.
Bryn Reynolds and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
The DRC is delayed but not abandoned. Richard Dalton (BDO) examines where things stand and what steps should be taken before its implementation.

Robert Waterson and Nicole Kostic (RPC) examine an Upper Tribunal decision on salary sacrifice arrangements and economic activity.

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.
Giles Salmond and Matthew Cummings (Eversheds Sutherland) examine the Supreme Court decision in Frank A Smart Ltd & Son.
HMRC's call for evidence on partial exemption policy demands a considered response, writes Graham Elliott (City & Cambridge Consultancy).
Your monthly VAT review, by experts at Simmons & Simmons. 
HMRC has recently released new policy guidance on the appropriate steps for the deduction of VAT on the import of goods into the UK.
Jeremy Moncrieff (Macfarlanes) sets out the key points and practical implications of the decision in Minera Las Bambas and another v Glencore Queensland and others in respect of a tax covenant given under a share purchase agreement.
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