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CJEU asked whether 'innocent agent' lorry driver can be liable for unpaid excise duty24 Apr 2019

Tribunal rules on HMRC's excise warehousekeeper approval revocation 10 Apr 2019

Out-Law Guides

  • Gulf VAT – the apportionment exercise

    Businesses liable for value-added tax (VAT) in Gulf Cooperation Council (GCC) states will usually have to complete an apportionment exercise in order to correctly calculate the extent to which they are entitled to deduct the VAT they incur on their own purchases....

  • UK VAT reverse charge for building and construction services

    A VAT 'reverse charge', to be introduced in the UK for building and construction services with effect from 1 October 2019, is designed to combat VAT fraud in the building and construction sector. It will have significant impact on VAT compliance and cashflow....

  • Gulf VAT for the healthcare sector

    The healthcare sector is complex with many industries producing, supplying and administering a broad range of healthcare and related goods and services.

  • Gulf VAT for international companies

    International businesses trading in the United Arab Emirates (UAE), Kingdom of Saudi Arabia (KSA) and Bahrain now have to register for and account for value added tax (VAT) on qualifying transactions.

  • Aggregates levy in the UK

    Aggregates levy is a UK tax on the commercial exploitation of rock, sand and gravel. It was introduced as an environmental tax to encourage the recycling of aggregate. However, in addition to applying to the quarrying industry, it often applies when aggregate...

  • Tax and bank ring-fencing

    This is one of a  series of guides  on issues connected to ring-fencing and banking reform faced by banks. Other guides cover issues such as asset transfers, employment, issues for directors, real estate, pensions, litigation, third party contracts...

More guides

Tribunal considers test of 'financial extremity' for not paying disputed tax after FTT loss 27 Mar 2019

Court of Appeal clarifies claims to VAT repayments 26 Mar 2019

More stories

Expertise in VAT & indirect taxes

Our indirect tax team combines the expertise and experience of lawyers, tax advisers, accountants, former in-house heads of indirect tax and ex HMRC officers. From such a broad pool we are able to offer advice which is bespoke, accurate and commercially aware.

More about VAT & indirect taxes