Jurisdiction(s):
United Kingdom

Key definition

VAT definition

What does VAT mean? VAT is a consumption tax on most supplies of goods and services made by taxable businesses to businesses or consumers. In practice, it underpins pricing (plus VAT), invoicing, cross‑border trade and many property transactions. The charge and key concepts are set out in the UK Value Added Tax Act 1994 and, in Ireland, the Value‑Added Tax Consolidation Act 2010 (implementing the EU VAT Directive). In Northern Ireland, EU VAT rules continue to apply to goods under the Windsor Framework; services follow UK rules. Core features include: output tax charged at standard, reduced or zero rates; exempt supplies (for example, certain...

Precedent order on office‑holder’s application fixing remuneration and disbursements; application costs as expense of liquidation/administration (England and Wales)

Published by a LexisNexis Restructuring & Insolvency expert

Precedents

CASE NO: [ insert case number ]

[ WITHIN THE HIGH COURT OF JUSTICE, BUSINESS AND PROPERTY COURTS OF ENGLAND AND WALES, INSOLVENCY AND COMPANIES LIST (ChD) OR WITHIN THE HIGH COURT OF JUSTICE, BUSINESS AND PROPERTY COURTS IN [ insert location ] INSOLVENCY AND COMPANIES LIST (ChD) OR IN THE COUNTY COURT SITTING AT [ insert location ] BUSINESS AND PROPERTY WORK...

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Ali Tabari

St Philips Chambers

Ali is a well-established leading junior, consistently ranked in the legal directories since 2014 and described variously as “a highly skilled and persuasive advocate”, “exceptional on his feet.”, “very incisive”, “a pleasure to deal with”, “very approachable, responsive and friendly”, and “absolutely fantastic”. He has a busy and thriving commercial practice focussing on heavy commercial litigation involving fraud, insolvency and finance aspects. His experience in those fields also leads to instructions in professional liability cases involving solicitors, accountants, IFAs and surveyors.He regularly appears in lengthy trials in the High Court, and has been instructed alone in the Court of Appeal several times. He has recently been a led junior in cases variously concerning large-scale breaches of warranty, defective share sale agreements, fraudulent trading by a company director, and civil orders resulting from the largest-ever successful prosecution by the Serious Fraud...

Natalie Kearney

St Philips Chambers

Natalie is a well-established junior, consistently ranked in the legal directories and described variously as “technically gifted, very well-prepared and approachable”, “an excellent, tenacious and convincing advocate who thinks on her feet”, “a good lawyer to have on your side”, an “extremely thorough and a hard-working advocate who is personable and easy to deal with”, and “a star in the making” who is “intelligent, proactive and thinks outside the box”.Natalie regularly appears as sole counsel in both the High Court and the County Court, handling trials and interim applications across the fast and multi tracks.Recent cases include: - Lime & Black BPS Limited (in Liquidation) v Gill [2024] EWHC 1898 (Ch) - acted as junior counsel in a multi-million-pound claim by a liquidator against a de facto director involving a fraud perpetrated on HMRC; and- Patel v Parker [2023] EWHC 1979 (Ch) - acted for the second and third...

Web page updated on 22/05/2026

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