All Things VAT 2026 Virtual Conference

Introduction

This year’s programme, chaired by Gwen Ryder and a panel of VAT experts, brings a clear focus to the areas of VAT that continue to test both technical interpretation and practical application.

The sessions explore the points where statutory rules, commercial structures and public law principles intersect, offering space to examine emerging risks, recent jurisprudence and the strategic considerations that shape effective VAT management. It is designed for professionals who work with complex fact patterns and high impact decisions, providing insight that supports sharper analysis and more confident navigation of the challenges ahead.

Conference Agenda

This live and interactive 5-hour conference will cover the following:

10am-11am: The VAT Option to Tax

Gwen Ryder, BA (Hons) CTA, Liveryman of the WCOTA

A very simple idea. What could possibly go wrong?

What We Will Cover

• What the Option to Tax (OTT) covers - and what it does not
• How to take the OTT correctly, and timings
• Extra steps if permission to opt is required - and how to navigate them
• Common arguments and failings at property completion time
• Interaction between the OTT and the VAT Capital Goods Scheme (CGS)
• ‘Disapplication’ of the OTT:
• On purpose
• The anti-avoidance legislation (outline); and
• The innocent, and sometimes accidental, opportunities and bear traps (e.g., for charity leases)
• Transfers of Going Concerns (TOGCs) containing land and property:
• Extra steps
• Dangerous tax points
• Property rental business - major opportunities are still there

Learning outcomes

At the end of the session, you will be able to identify:

• The requirements for taking, and securing, an OTT which is less open to challenge by HMRC
• The factors whereby an OTT can be disapplied or voided
• The extra steps required for TOGCs and land and property
• The main CGS issues to watch out for across the spectrum of this sector

Morning Break

11:10am-12:10pm: VAT & Judicial Review Update & Toolkit

Roderick Cordara KC, Essex Court Chambers

This session will explore the parallel route to redress and provide you with an understanding of the shadow word of public law rights that keep the tax system working. The session is a toolkit for creating and challenging a judicially reviewable decision and will cover the following:

• What to do when you are ‘off the map’ and without any remedies in the Tribunal including:
• When rights fail:
• Procedural - Maybe no right of appeal to the Tribunal at all - e.g., NHS cases: JR only route to redress
• Misconduct/error of law by State - where rights had existed, but their enjoyment was impeded by misinformation by State - e.g., HMRC issue misleading notice denying existence of right and claims not made in time
• Legitimate expectation given by State - where rights never existed, but HMRC misled taxpayer by agreeing that they did - e.g., right to be exempt (or to be taxable)
• How to orchestrate a tax Judicial review - pitfalls and advantages
• Taxpayer essentials when seeking to create reviewable decision
• Where to start and where to finish
• Remedies
• Recent cases

12:10pm-1:10pm: Review of the Top VAT Cases of the Year

Waqar Shah, Partner, Kingsley Napley LLP

This session will provide a comprehensive summary of the most significant VAT cases from the past year, highlighting key rulings, trends and legal developments.

It will examine the impact of these decisions on VAT practice and consider lessons that can be learned and applied to other VAT disputes.

By the end of the session, you should:

• Have a greater understanding of the most important VAT disputes in the past 12 months
• Understand some of the common themes arising from VAT cases that make their way to the Tribunal; and
• Spot areas to focus on to avoid matters becoming contentious

Break for lunch

2pm-3pm: Direct & Immediate Link: BLP Back with a Vengeance?

Owain Thomas KC, One Crown Office Row

What does the Supreme Court judgment in Hotel La Tour mean for input tax deduction? Has the broadening out of the direct and immediate link test reached its limit?

Learning Outcomes

• Understand how the ‘direct and immediate link’ test has evolved since BLP and how recent case law, including Hotel La Tour, is influencing its current interpretation
• Evaluate the practical implications of a potentially renewed or expanded application of the BLP principles for input tax recovery across different types of expenditure
• Identify how businesses and advisers should approach evidencing input tax entitlement in light of the latest judicial trends and where the boundaries of the test may now lie

Afternoon break

3:15pm-4:15pm: Tour Operators’ Margin Scheme Update

Andrew Macnab, Monckton Chambers

An update on recent cases and policy / legislative developments in the TOMS with coverage of Sonder Europe Ltd and Bolt Services UK Ltd, as well as supplies by private hire vehicle or taxi operators - Finance (No 2) Bill 2025-26.

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.