Philippe Gamito

Sep 18, 2024 | taxjournal.com | Philippe Gamito |Heather Self |Peter Vaines |Emma Rawson

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May 30, 2024 | lexology.com | Philippe Gamito |María Saavedra Delso

In briefIn this article, Philippe Gamito and María Delso consider whether Spanish taxpayers can still rely on the FCE Bank principle. Article first published on Kluwer International Tax Blog on 26 July 2023 and available here. Can Spanish Taxpayers Still Rely on the FCE Bank Principle? Raise your hand if you have any certainty of when recharges of costs between a branch and its head office fall outside the scope of VAT.

Dec 13, 2023 | taxjournal.com | Philippe Gamito |Johan Barros |Hugh Gunson |David Whiscombe

VAT in 2023: a year of celebration? © Copyright LexisNexis 2023. All rights reserved. 13 December 2023 Speed read Some years are pretty dry from a VAT point of view; this was certainly not the case in 2023. Not only did VAT celebrate its 50th birthday but 2023 was characterised by some dramatic decisions issued by UK courts in Gray & Farrar, Hotel la Tour and Target.

Oct 25, 2023 | lexology.com | Mark Agnew |Philippe Gamito

In briefThe Supreme Court (SC) has unanimously dismissed the appeal of Target Group Limited (Target) against the Court of Appeal's decision that loan administration services Target provided to a bank (including operating loan accounts and processing payments from borrowers) were not exempt from VAT. The SC decided, in light of the Court of Justice of the European Union (CJEU) case law, that the payment VAT exemption should be interpreted "narrowly".