Indirect Tax Experience
VAT on boat chartering
Acting for an individual and his Isle of Man company to recover £400,000 of input VAT incurred on the purchase of a motor cruiser.
Cross-border VAT issues
VAT advice to Intermedia UK Limited and its parent company Intermedia.net Inc on the provision of electronically supplied services from the UK and US worldwide in the wake of the new place of supply of services rules effective from 1 January 2010.
VAT advice regarding the application of the reverse charge to "advertising" services supplied to a UK financial services company by an associated overseas entity, and advice to a South African company about the VAT treatment of goods exported from the UK and the conditions for zero rating.
VAT issues for shooting clubs
Advising on VAT issues for shooting clubs, including structuring the clubs to fall with the VAT exemption for non-profit making sporting clubs.
MTIC Fraud
Advice to Sceptre Services Limited and Blada Limited in connection with MTIC cases against HMRC, including conducting advocacy before the First Tier Tribunal.
Foreign and Commonwealth Office
Advising the Foreign and Commonwealth Office on the VAT implications of restructuring its facility management services arrangements, worth £13 million per annum for the UK and Northern Europe.
VAT implications of demerger
VAT advice regarding the demerger of a family farming group, on issues including VAT group registration arrangements, the impact of a market value imputation, whether the arrangements could constitute a TOGC, and the feasibility of opting to tax.
Customs tariffs/ insurance premium tax
Advice to a significant insurer regarding the correct rate of insurance premium tax to be charged in respect of car protection plan policies.
Advising a major importer of cosmetic products on a challenge to changes made to the customs tariff classification of its products, including a reference to the European Court of Justice.
Zero rating
VAT advice in respect of the extent to which zero rating is available in the context of a reconstruction where the facade of an original property is retained but the requirement for its retention is implicit rather than explicit in the related planning permissions.
Stamp Duty Reserve Tax (SDRT)
Advice to shareholders regarding a strategy to align payment of SDRT with payment of SDLT in a resting in contract CGT scheme.
Stamp Duty Land Tax (SDLT)
Advice to a number of clients regarding the SDLT implications of the recent changes to the exchange provisions.
Capital goods scheme
Advice on the capital goods scheme in respect of the acquisition (by way of transfer of going concern) of a mainly commercial property containing a residential element.
Development site
SDLT and VAT advice in relation to the development of a large shopping centre including the surrender and regrant of an existing lease and the carrying out of various development works.