VAT

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) review the latest VAT decisions, including the Supreme Court ruling in Prudential and the Court of Appeal decision in Hippodrome.

Rachel Jones

Steven Porter

The supply of locum medical practitioners could be VAT exempt. Steven Porter and Rachel Jones (Addleshaw Goddard) discuss the tribunal’s approach.

Stacey Cranmore

Medpro frees the tribunal from Martland’s fetters, writes Stacey Cranmore (Pump Court Tax Chambers).

David Jamieson

David Jamieson (Baker McKenzie) reviews the Supreme Court’s ruling on when a supply takes place for VAT purposes, with practical lessons for intra-group invoicing and insights into how UK courts are engaging with CJEU case law post-Brexit.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) provide this month’s round-up of the latest VAT developments, including two CJEU rulings.

Giles Salmond

Guy Bud

Giles Salmond and Guy Bud (Stewarts) assess the impact of a recent CJEU ruling on the VAT treatment of intra-group transfer pricing adjustments and the limits of tax authority powers to challenge input tax recovery.

Jack Prytherch

Yousuf Chughtai

HMRC’s newly published materials raise important questions about how taxpayers are engaging with the UTT regime in practice, writes Yousuf Chughtai and Jack Prytherch (Osborne Clarke).

Fabian Barth

James Hurst

Fabian Barth (Alvarez & Marsal) and James Hurst (Johnston Carmichael) consider the scope and implications of the recent Supreme Court judgment.

Laurie Pay

Laurie Pay (Deloitte) considers recent VAT education case law decisions and what they say about the current landscape.

Richard Woolich

In our continuing series on the lifecycle of a transaction, Richard Woolich (DLA Piper) examines the VAT implications of both buying property directly and acquiring the shares of a property-owning company.

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