Michael Taylor
Fixed establishments: is the definition 'fixed' yet?
The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life....
VAT exemption on insurance: no longer a safe bet?
Just what is insurance?
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...
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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...
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’....