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21 May 2026Publication
Ancillary elements of mixed supply?
The UT has held that it is not possible for one element of a transaction to be ancillary to another part of a mixed supply for VAT purposes
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21 May 2026Publication
The UT has held that it is not possible for one element of a transaction to be ancillary to another part of a mixed supply for VAT purposes
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20 May 2026 Publication
The AG has opined that a transfer of a business to a partnership via intermediate transfers should not qualify as a TOGC for VAT purposes.

14 May 2026 Publication
The CJEU has held that transfer pricing payments to the recipient of a supply of vehicles did not give rise to a separate supply of services.
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12 May 2026 Publication
The FTA has issued a Public Clarification on the interpretation of the terms director and officer when identifying Connected Persons for tax purposes
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07 May 2026 Publication
A round up of the Simmons & Simmons insights on VAT developments over the last month.