VAT

Ben Elliott

Ben Elliott (Pump Court Tax Chambers) considers recent rulings and principles for the VAT treatment of cryptoassets and transactions taking place in virtual worlds.

Denis Edwards

Denis Edwards (Temple Tax Chambers) examines the Upper Tribunal decision in HMRC v Chelmsford City Council that offers some scope for other public bodies to argue that they are not taxable persons for VAT.

Angela Fearnside

The charity and education sectors are facing a disproportionate burden, writes Angela Fearnside (The University of Cambridge).

Jonathan de Wilton

Can the sale of a development site marketed with vacant possession meet the conditions for a VAT free TOGC when the purchaser suggests setting up leases with friendly parties? Jonathan de Wilton (Grant Thornton) investigates.

Gary Barnett

This month’s review by Gary Barnett (Simmons & Simmons) covers an important advocate general’s opinion.

Bryn Reynolds

Gary Barnett

This month’s update by Bryn Reynolds and Gary Barnett (Simmons & Simmons) covers the CJEU ruling on fixed establishments.

Steven Effingham Simon Baxter Chris Sanger

Chris Sanger, Steven Effingham and Simon Baxter (EY) examine HMRC’s proposals for a new online sales tax covering ‘new’ forms of retail.

Bryn Reynolds

Gary Barnett

A consultation on a possible online sales tax and some CJEU cases are among the developments in this month’s review, by Bryn Reynolds and Gary Barnett (Simmons & Simmons).

Jonathan de Wilton

HMRC is pushing the boundaries of taxation by taking cases involving small businesses, and is currently making assertions that conflict with its own known interpretation of the law, writes Jonathan de Wilton (Grant Thornton).

Sarah Bond

Sarah Bond (Freshfields Bruckhaus Deringer) examines the Upper Tribunal decision that represents what is likely to be the first major instalment in a series of cases on the VAT grouping of offshore service companies.

Go to page of 242