VAT

Hui Ling McCarthy KC and Michael Ripley (11 New Square) examine the much-awaited Supreme Court judgment on the VAT liability of loan administration services.

Jo Crookshank

Gary Barnett

Hotel La Tour, Impact Contracting Solutions and a CJEU decision on deducting overpaid VAT are in this month’s review by Jo Crookshank and Gary Barnett (Simmons & Simmons).

Etienne Wong

The Upper Tribunal’s decision in Hotel La Tour feels right and yet somehow also counter-intuitive, writes Etienne Wong (Old Square Tax Chambers).

Anastasia Nourescu

Matthew Greene

Matthew Greene and Anastasia Nourescu (Stewarts) explain what the VAT Terminal Markets Order is, why it is useful and how the government plans to reform it.

Craig Kirkham-Wilson

Gary Barnett

Legitimate expectation, directors’ fees, fixed establishments, reforming the TMO... Craig Kirkham-Wilson and Gary Barnett (Simmons & Simmons) examine recent developments in the VAT world.

Nuel Oji

Stuart Walsh

Stuart Walsh and Nuel Oji (DLA Piper) examine lessons from a recent High Court judgment.

Jo Crookshank

Gary Barnett

Jo Crookshank and Gary Barnett (Simmons & Simmons) cover a number of the latest developments in the VAT and indirect tax field.

Bryn Reynolds

Gary Barnett

Bryn Reynolds and Gary Barnett (Simmons & Simmons) examine the latest developments affecting VAT, including two CJEU decisions and a significant change to the Retained EU Law Bill.

Jo Crookshank

Gary Barnett

Gary Barnett and Jo Crookshank (Simmons & Simmons) review the impact of some recent VAT decisions, including three from the CJEU.

Valentina Sloane KC

News that the Italian authorities are assessing Meta for VAT on the supply of Facebook has thrown into the spotlight the issue of whether VAT is due on the supply of ‘free’ digital services. Valentina Sloane KC (Monckton Chambers) examines the issues at stake.

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