Etienne Wong

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note looks at the interaction between EU law and the direct tax rules of EU Member States, including the impact that EU law had on the direct tax rules of the UK while it was bound by EU law. It looks in particular at what happens when a national tax provision is incompatible with the EU fundamental freedoms, including the potential justifications for restricting a freedom. This Practice Note was produced in partnership with Etienne Wong of Old Square Tax Chambers.

This Practice Note is about the right to interest on repayments of overpaid tax, whether under a statutory regime, the common law of restitution, or EU law (including retained EU law). It covers direct taxes and VAT. This Practice Note also discusses the corporation tax charge on restitution interest, and historic EU law rights to damages in respect of tax overpaid before 31 December 2020. This Practice Note was produced in partnership with Etienne Wong and Shane O’Driscoll of Old Square Tax Chambers.

This Practice Note is about the rights of a person who has overpaid tax to recover that amount under the common law of restitution. It covers Woolwich claims and mistake-based claims, and the related rules on limitation periods. It also covers the particular issues that arise on the application of the law of restitution to overpaid VAT. This Practice Note was produced in partnership with Etienne Wong and Shane O’Driscoll of Old Square Tax Chambers.

This Practice Note is about the statutory provisions regulating the recovery of overpaid tax. In the case of direct taxes, it covers overpayment relief. In the case of VAT, it covers the rules applying to a taxable person who has either paid too much output tax or recovered too little input tax. This Practice Note was produced in partnership with Etienne Wong and Shane O’Driscoll of Old Square Tax Chambers.

This Practice Note on Islamic finance and tax outlines the UK VAT treatment of the issue, transfer and redemption of sukuk by an issuer belonging for VAT purposes in the UK. It also considers who the supplier is for UK VAT purposes in dealings by the issuer with the sukuk trust property. This Practice Note was produced in partnership with Étienne Wong of Old Square Tax Chambers.

This Practice Note outlines how a taxable person who has accounted for and paid VAT on a supply, but who is not paid the price for that supply, may claim a refund of the whole or part of the VAT that they have paid. This Practice Note was produced in partnership with Etienne Wong of Old Square Tax Chambers.

This Practice Note is about the impact of EU legal principles on the implementation and application of VAT law in EU Member States. It also describes the possible consequences where Member States have failed to implement the VAT Directive in a manner that conforms with these principles. This Practice Note was produced in partnership with Etienne Wong of Old Square Tax Chambers.