Tax UK Notes

Insight alert: UK Autumn Budget 2024 – Key tax measures for business

Territorial limits on VAT grouping (and on HMRC's power of refusal)

Share sale VAT recovery

Insight alert: Exploring Labour's election tax plans

Insight alert: Tax – A shake-up looms

No input VAT deduction for VAT not in fact charged

In Zipvit Ltd v HMRC (Case C-156/20), the Court of Justice of the European Union ("CJEU") has held that, where a contract for services provides …

Notification of Uncertain Tax Treatment - our response to the Consultation

In March 2020 Her Majesty’s Revenue and Customs (“HMRC”) released a consultation document (the "ConDoc") regarding a new …

Mixed-use FinTech services not covered by the Investment Management Exemption

In BlackRock Investment Management (UK) Ltd v HMRC (C-231/19), the Court of Justice of the European Union (the "CJEU") held that management …

Place of Supply AG Opinion

Advocate General Hogan has delivered his opinion in Wellcome Trust Ltd (C-459/19), setting out his view that a "taxable person" who receives …

Zipvit: Supreme Court refers questions to Europe

The Supreme Court has made a referral to the Court of Justice of the European Union (the "CJEU") of questions concerning the availability of …

Post-Brexit Customs Regime

With a Brexit deal still out of reach, the UK government has introduced the Taxation (Cross-border Trade) Act 2018 setting out the customs regime for …

Disclosure of VAT and Indirect Tax Avoidance Schemes

New disclosure obligations in relation to VAT and all indirect taxes were introduced with effect from 1 January 2018. The disclosure obligation will …