VAT

Etienne Wong (Old Square Tax Chambers) provides a guide to the key points from the Labour government’s introduction of VAT on private school fees.

Michael Ridsdale

Richard Dalton

Richard Dalton (BDO) and Michael Ridsdale (Wedlake Bell) challenge the orthodox view that a dwelling is regarded as being constructed for VAT purposes when it has reached ‘golden brick’.

Gary Barnett

Joao Martinho

Recent VAT decisions on card handling fees, single supply determinations and fixed establishments are reviewed by Joao Martinho and Gary Barnett (Simmons & Simmons).

Jo Crookshank

Gary Barnett

Two recent CJEU decisions on the deemed supply rules concerning donated goods and the VAT status of vouchers, as well as the Court of Appeal’s decision in Hotel La Tour, are among the developments included in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Etienne Wong

What has changed since BLP? Etienne Wong (Old Square Tax Chambers) reviews the recent Court of Appeal ruling on VAT deductibility for professional fees incurred on share sales.

Shanzé Shah

Etienne Wong

Etienne Wong and Shanzé Shah (Old Square Tax Chambers) discuss the extent to which anti-forestalling legislation might challenge prepayments that attempt to preserve the existing VAT treatment of private school fees.

Max Schofield

The Upper Tribunal in Innovative Bites has provided welcome clarity on a contentious point of statutory construction, writes Max Schofield (Devereux Chambers).

Katie Oliver

Gary Barnett

Katie Oliver and Gary Barnett (Simmons & Simmons) examine this month’s key VAT developments.

Giles Salmond

Giles Salmond (Stewarts) assesses the likely impact of Advocate General Kokott’s opinion in the Dutch pension fund cases.

David Jamieson

David Jamieson (Baker McKenzie) provides an in-depth review of the Court of Appeal judgment in Prudential and assesses the potential fees are invoiced and paid after changes in VAT group membership.

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