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Dec 4, 2024 | 
taxjournal.com | Gary Barnett |Heather Self |Tanja Velling
In K (oao Midlands Partnership University NHS Foundation Trust) v HMRC [2024] UKUT 334 the UT held that healthcare services provided by an NHS trust under a contract with a local authority amounted to supplies for VAT purposes. The UT rejected the trust’s argument that it was necessary to look beyond the contractual arrangements at the wider reality and public health provision context in which the contract subsisted.
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Nov 6, 2024 | 
taxjournal.com | Jo Crookshank |Gary Barnett
HMRC has recently published a series of guidelines and guidance notes under its new Guidelines for Compliance (GfC) banner. The purpose for these new guidelines is to provide greater clarity around HMRC’s compliance expectations. HMRC will generally consider that businesses following GfC as lower tax risk. The most recent GfC (GfC8) deals with VAT compliance.
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Oct 1, 2024 | 
taxjournal.com | Jo Crookshank |Gary Barnett |Johan Barros |Richard Collier
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Sep 4, 2024 | 
taxjournal.com | Jo Crookshank |Gary Barnett |David Whiscombe |Chris Etherington
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Jul 2, 2024 | 
taxjournal.com | Gary Barnett |David Whiscombe |Paul Johnson |Dan Neidle
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Jun 19, 2024 | 
itconnection.wordpress.com | Gary Barnett
Summary Bullets:• Technology complexity and skills shortages are leading more enterprises to look towards managed network and security solutions• Enterprises should look for flexible, reliable providers who can offer a full range of managed and professional services from day zero to day twoGlobalData’s conversations with enterprises over the last two years have highlighted a growing trend towards managed network services – a trend that is borne out by GlobalData’s Market Opportunity Forecasts.
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Jun 4, 2024 | 
taxjournal.com | Jo Crookshank |Gary Barnett |Steven Porter |David Pickstone
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May 2, 2024 | 
taxjournal.com | Katie Oliver |Gary Barnett |Peter Vaines |Johan Barros
The VAT review for May 2024 © Copyright LexisNexis 2024. All rights reserved. 2 May 2024 Speed read This month’s VAT review covers the Court of Appeal decision in Prudential concerning the prioritisation of the VAT deeming rules for supplies between members of a group and those for the time of supply.
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Apr 3, 2024 | 
taxjournal.com | Jo Crookshank |Gary Barnett |Mark Bevington |Angela Browning
The VAT review for April © Copyright LexisNexis 2024. All rights reserved. 3 April 2024 Speed read This month’s VAT review covers the Court of Appeal decision in Northumbria Healthcare NHS Trust which clarifies the test for determining whether supplies are made by a public authority acting as such. Metatron v HMRC involves a strike-out application by HMRC, but is particularly interesting in suggesting that HMRC do not consider Reemtsma-style claims to have survived Brexit.
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Jan 31, 2024 | 
taxjournal.com | Gary Barnett |David Whiscombe |Paul Freeman |Andrew Goldstone
This month’s VAT review covers the CJEU decision in TP (Case C-288/22) indicating that the activities of a member of corporate board will not amount to an independent economic activity even where the person has a separate taxable business. Bolt Services UK is a significant decision in relation to supplies of taxi services holding that they can fall within the Tour Operators Margin Scheme.
