020 7353 7884

clerks@templetax.com

Latest News, Cases and Events                              

The Leading VAT Cases in 2022


14 December 2022


Join Denis Edwards at Temple Tax Chambers to discuss this year's leading VAT cases.

 

This year has once again brought a large number of court and tribunal decisions on VAT. On many VAT questions, 2022 has been a bumper year. Leading cases have included rulings on who is a taxable person, such as Case C-98/21 on holding companies and Chelmsford CC on public sector VAT. The CJEU has also been busy (again) with disputes about place of supply and the conditions for the right to deduct. Indeed, building on its decisions in the last few years, the CJEU has had a lot to say in 2022 on the right to deduct and this seminar will review the key cases, including Zipvit.

 

In the domestic courts, key cases have ranged over all the essential VAT principles including several interesting cases on exempt and zero rated supplies. VAT and vouchers are also in the mix, with decisions of the CJEU and FTT to consider.

 

The seminar will take note of reforms in the pipeline for VAT and the gig economy, on which the Advocate General's Opinion in Fenix International may point the way.

 

Register here: https://www.eventbrite.co.uk/e/the-leading-vat-cases-in-2022-tickets-477375883117

 

Denis Edwards practises tax from Temple Tax and is a VAT specialist. He appeared for the taxpayer in HMRC's appeal to the UK Supreme Court in Lothian NHS.



Associated Members

Chambers is consistently recognised as a Leading Tax Set in the Chambers and Partners and Legal 500 Directories

+ CASES

S & L Barnes Ltd v HMRC [2023] UKFTT 00042 (TC)

IR35 appeal by Rugby expert Stuart Barnes successful in the FTT
18/01/2023

+ EVENTS

The Leading VAT Cases in 2022

Presented Virtually by Denis Edwards on 14/12/22
14/12/2022

+ EVENTS

The Plastic Packaging Tax: 6 Months on - What you Need to Know

Virtual - 12th October – 5:30pm to 6:30pm Presented virtually by Denis Edwards
12/10/2022

Our Members

Alun James
Michael Sherry
Jonathan S. Schwarz
Tim Brown
Scott Redpath
Michael Collins
Philip Ridgway
Stephen Arthur
Michael Quinlan
Keith M Gordon
Ximena Montes Manzano
Lyndsey Frawley
David Pett
Michael Avient
Denis Edwards

Our Clerks

Lucy Campbell
Senior Clerk
Cindy Green
Clerk
Kaylin O'Rourke
Clerk

Latest Publications

View All

David Pett

Jonathan S. Schwarz

David Pett

Ximena Montes Manzano

Anne Fairpo

David Pett

Keith M Gordon

Keith M Gordon

Ximena Montes Manzano
Keith M Gordon
Andrey Krahmal
Anne Fairpo

Alun James
Michael Collins

Philip Ridgway

Jonathan S. Schwarz

Get In Touch / Case Enquiry