Caroline Brown , CTA
I joined Bird & Bird as a trainee and qualified in 2005. I am a member of the Chartered Institute of Taxation and a contributor to VAT chapters of various publications, including the Franchise Law Review, Practical Law Digital Business Global Guide (UK), and Internet Law and Regulation, 5th Edition (Graham Smith).
As an associate in Bird & Bird's international VAT Group, I have particular strength on advising on complex, international VAT and implementation issues for our sector clients notably in the technology, e-commerce, energy, aviation and retail sectors, in an extremely wide range of transactions and projects, as well as providing transactional and advisory support for corporate M&A transactions. I have in-depth experience of advising on complex VAT issues and identifying related customs-related issues in connection with cross border distribution supply chains involving digitised services, high value assets, high volume goods, outsourcing and other major commercial projects, working frequently and closely with my colleagues from our international VAT and Trade & Customs groups. I regularly advise our sector clients to help aid their understanding of local VAT technical issues and options open to them as well as on the impact of future developments.
Practice Area
Panel
- Contributing Author
Qualified Year
- 2005
Membership
- Chartered Institute of Taxation
Qualifications
- LLB (2001)
- CTA (2012)
Education
- University of Southampton (1998-2001)
2 Contributions by Caroline Brown
PRACTICE NOTES
Reviewing B2B commercial contracts for UK VAT: practical checklist on supplies, place/time of supply, pricing, reverse charge, use and enjoyment, imports, composite supplies, invoices and VAT grouping
This Practice Note outlines a practical method for properly assessing a business-to-business commercial contract (for example, an intellectual property licence arrangement) in relation to UK VAT purposes...
Tax
PRACTICE NOTES
UK VAT on tripartite arrangements: supplier liability and input tax recovery where third parties pay: direction of supply, subsidies, loyalty schemes, professional fees and key case law
In the UK, VAT is generally imposed on the supply of goods or services made (or treated as made) in the UK, usually at 20% of the value of the supply. Although the person supplying the goods or services must account to HMRC for the VAT, the economic cost is commonly passed on to the recipient of that supply. A VAT-registered recipient of a supply can therefore typically claim (or recover) the amount of VAT it has paid provided, broadly, that the supply is directly linked to its VATable business, ie the VAT is a cost incurred by the recipient in providing (or attributable to the making of) its own VATable supplies of goods or services. Ordinarily, a supply of goods or services involves two parties—the supplier and the customer. However, it is also a familiar feature of commercial transactions for one party to pay an amount to a supplier in connection with a supply that is provided to a third party, or for parties to seek a third party to provide an essential service to enable fulfilment of a transaction involving another party...
Tax
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