Dr Michael Taylor

Dr Michael Taylor

Michael specialises in technical research in support of dispute resolution in relation to indirect tax. His recent work has focused on the operation of the repayment mechanisms in VATA ss 80 and 81; the concepts of non‑business and non‑economic activities; the scope of the insurance, financial services and education exemptions; deemed supplies of goods; the zero‑rating of food; and landfill tax and the climate change levy.

VAT

Until recently, there was a clear distinction in EU law between economic and business activities. Michael Taylor and David Anderson ask what kinds of activity are now within the scope of VAT following recent CJEU rulings