Michael Taylor
Unlocking import VAT: the role of ownership
Articles 167 and 168 of the Principal VAT Directive are in some ways the crux of the whole VAT system, the legal provisi...
Our changed approach to EU law: the impact on VAT
The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.
The treatment of vouchers: when does VAT become payable?
For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps even tax auth...
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Disposal of shares: Is the BLP test dead?
In 1995, the European Court of Justice issued its judgment in BLP Group plc (Case C-4/94).
The arbitrary VAT rates on different foods
If the man on the Clapham omnibus knows anything about VAT, he probably knows that Jaffa Cakes are zero-rated but that c...
Blurring the lines
Until recently there was a clear distinction in EU law between ‘economic activity’ and ‘business activity’....