Jo Crookshank

This Practice Note summarises VAT issues to consider in relation to outsourcing arrangements. This Practice Note was produced in partnership with Jo Crookshank and Gary Barnett of Simmons & Simmons.

This Practice Note explains the origins, meaning and consequences of the EU doctrine of abuse of rights, or abusive practices, for VAT purposes. The doctrine is also referred to as the Halifax principle, after the leading EU Court of Justice judgment on this topic. This Practice Note was produced in partnership with Jo Crookshank and Gary Barnett of Simmons & Simmons LLP.

This Practice Note is about the VAT consequences of a supply that is made up of several elements with different VAT treatments. This may be treated as a number of separate supplies for VAT purposes, or as a single composite supply. This Practice Note was produced in partnership with Jo Crookshank and Gary Barnett of Simmons & Simmons LLP.

This Q&A considers the VAT consequences of cancelling or aborting contracts due to coronavirus (COVID-19) and is produced in partnership with Jo Crookshank and Bryn Reynolds of Simmons & Simmons LLP.