Etienne Wong

Etienne advises on the VAT treatment of:

• financing transactions (including structured finance, securitisations, asset finance, commodities transactions, factoring and Islamic financing)
• real estate transactions
• insurance transactions
• corporate acquisitions and disposals
• funds
• private equity transactions
• outsourcing transactions
• transactions in the transport sector (including transactions in aircraft, vessels, trains and automobiles)
• e-commerce and other new media transactions
• transactions in the leisure sector
• transactions in the power and energy sectors (including solar panel financing, transactions in carbon credits and renewable energy projects)

He also advises on tax matters generally — in particular, the direct and indirect taxation of:

• real estate transactions (e.g. property development, property investment)
• outsourcing transactions
• transactions in the power and energy sectors (e.g. solar panel financing, biomass projects)
• e-commerce and other new media transactions and transfer pricing, insurance premium tax and customs and excise duties.

He also advises on disputes with HMRC.

Etienne has authored several articles and spoken at various conferences both within the UK and abroad, and was the author of the tax chapter of the Outsourcing Practice Manual and the co-author of the European Union chapter of the Inward Investment and International Taxation Review.

BlackRock: single supply, dual use – apportionment? – This article was first published in the 10 July 2020 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved.

End of Year Review Issue of Tax Journal – This article was first published in the 13 December 2019 issue of the Tax Journal and is reproduced on the Old Square Tax Chambers website with the kind permission of the publishers. All rights reserved.

VAT and the evolution of the special investment fund – (Co-authored with Alex Tostevin of Dentons) – [This article was first published in the 16 November 2018 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved.]

Ryanair: holding companies recovering VAT – [This article was first published in the 26 October 2018 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved.]

UPDATED Practice Note on Sukuk – investment bond arrangements and UK VAT – [This article was first published on Lexis®PSL Tax in 2014 and updated in the autumn of 2018, and is reproduced with the kind permission of the publishers. All rights reserved.]

VAT Focus – Totel: pay now, argue later – [This article was first published in the 7 September 2018 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved.]

Repayment of overpaid VAT for groups of companies (Revenue and Customs Commissioners v Taylor Clark Leisure plc) – [This article was first published on Lexis®PSL Tax on 18 July 2018, and is reproduced with the kind permission of the publishers. All rights reserved.]

VAT reverse charge for construction services – [This interview was first published on LexisNexis on 15 June 2018, and is reproduced with the kind permission of the publishers. All rights reserved.]

VAT and economic activity: from Longridge to Wakefield College – [This article was first published in the 29 June 2018 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved.]

Ask an expert – Initial coin offerings and VAT – [This article was first published in the 16 March 2018 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved.]

Buying a flat with bitcoin – [This was first published in the Tax Journal on 25 January 2018 and is reproduced with the kind permission of the publishers. All rights reserved.]

VAT in 2017: endings, beginnings and other twists – [This article was first published in the 15 December 2017 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved]

VAT and Using Land to Pay Tax ~ Article by Etienne Wong – [Reproduced with permission from Tax Planning International Indirect Taxes, 15 IDTX, 12/31/17. Copyright © 2017 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com]

Removal from VAT register—effect on the right to deduct – [This interview was first published on Lexis®PSL, and is reproduced with the kind permission of the publishers. All rights reserved.]

Doing Business Post-Brexit: Tax (including VAT). – [This is a chapter from the book Doing Business After Brexit: A Practical Guide To The Legal Changes (https://www.bloomsburyprofessional.com/uk/doing-business-after-brexit-9781784519360/) © Bloomsbury Professional 2017, and is reproduced with the kind permission of the publishers. All rights reserved]

VAT: from VADR to DOTAS. – [This article was first published in the 22 September 2017 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved]

Do Old Buildings Die? Astral Construction and J3 Building Solutions. – [Reproduced with permission from Tax Planning International Indirect Taxes, 15 IDTX, 11/30/17. Copyright © 2017 by The Bureau of National Affairs, Inc. (800-372-1033) www.bna.com]

ITC: End of the Road for the End-User – [Reproduced with permission from Tax Planning International Indirect Taxes, 15 IDTX 21, 6/30/17. Copyright © 2017 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com]

VAT Focus – The CPP Principle: lessons from Brockenhurst and Colaingrove – [This article was first published in the 2 June 2017 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved]

UPDATED – Practice Note on Interaction of EU Law and Direct Tax – [This article was first published on Lexis®PSL Tax on 27th May 2015 and updated in March 2017, and is reproduced with the kind permission of the publishers. All rights reserved.]

UPDATED – Practice Notes on VAT Overpayments and Under-Deductions – [This article was first published on Lexis®PSL Tax on 18th March 2015 and updated in March 2017, and is reproduced with the kind permission of the publishers. All rights reserved.]

UPDATED Practice Note on VAT Bad Debt Relief – [This article was first published on Lexis®PSL Tax on 2016 and updated in early 2017, and is reproduced with the kind permission of the publishers. All rights reserved.]

UPDATED Practice Note on VAT – European Legal Principles – [This article was first published on Lexis®PSL Tax on 3rd March 2015 and updated in early 2017, and is reproduced with the kind permission of the publishers. All rights reserved.]

UPDATED Practice Note on Sukuk – investment bond arrangements and UK VAT – [This article was first published on Lexis®PSL Tax on 17th November 2014 and updated in January 2017, and is reproduced with the kind permission of the publishers. All rights reserved.]

Viewpoint: The Lesser Known Twin: The “Village Hall” Limb of “Relevant Charitable Purpose” – [Reproduced with permission from Tax Planning International Indirect Taxes, 14 IDTX 17, 12/30/16. Copyright 2016 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com]

Viewpoint: When “Non-Business is not “Non-Economic” – [Reproduced with permission from Tax Planning International Indirect Taxes, 14 IDTX 15, 12/30/16. Copyright 2016 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com]

Taxation of Virtual Currencies – [This article was first published on Lexis®PSL Financial Services, and is reproduced with the kind permission of the publishers. All rights reserved.]

VAT Focus – GMAC: Getting Bad Debt Relief Right – [This article was first published in the 2 December 2016 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved]

VAT Focus: The curious case of VCS – [This article was first published in the 28 October 2016 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved]

To Longridge and beyond: the meaning of ‘business’ for ‘relevant charitable purpose’ – [This article was first published in the 30 September 2016 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved]

VAT – Bad debt relief – [This article was first published on Lexis®PSL Tax, and is reproduced with the kind permission of the publishers. All rights reserved.]

Viewpoint: VAT and Tripartite Arrangements – [This article was first published in August 2016 as part of the Bloomberg BNA Viewpoints series , and is reproduced with the kind permission of Tax Planning International Indirect Taxes, 14 IDTX 22, 8/31/16. Copyright 2016 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com]

UK VAT: post-Brexit initial thoughts – [This article was first published in the 1st July Brexit special issue of Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved]

Huddersfield and the VAT anti-abuse principle – [This article was first published in the 10 June 2016 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved]

Finance Bill 2016: VAT and online marketplaces – [This article was first published on Lexis®PSL Tax analysis on 31 March 2016. Click for a free trial of Lexis®PSL.]

Challenging VAT payments on council off-street parking – [This interview was first published on Lexis®PSL Tax on 13th January 2016, and is reproduced with the kind permission of the publishers. All rights reserved.]

Challenging the VAT three year cap – [This interview was first published on Lexis®PSL Tax on 13th January 2016, and is reproduced with the kind permission of the publishers. All rights reserved.]

New tax rate for restitution interest – [This interview was first published on Lexis®PSL Tax on 25th November 2015, and is reproduced with the kind permission of the publishers. All rights reserved.]

The 2015 VAT Review – [This article was first published in the 18 December 2015 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved]

Practice Note on Recovery of Overpaid Direct Tax and VAT (an introduction) – [This article was first published on Lexis®PSL Tax on 7th September 2015, and is reproduced with the kind permission of the publishers. All rights reserved.]

Practice Note on VAT – restitution and interest – [This article was first published on Lexis®PSL Tax on 7th September 2015, and is reproduced with the kind permission of the publishers. All rights reserved.]

Practice Note on Overpaid Direct Tax and Restitution – [This article was first published on Lexis®PSL Tax on 7th September 2015, and is reproduced with the kind permission of the publishers. All rights reserved.]

Updated Practice Note on VAT Overpayments and Under Deductions – [This article was first published on Lexis®PSL Tax on 18th March 2015 and updated on 3 September 2015, and is reproduced with the kind permission of the publishers. All rights reserved.]

VAT Focus – VWFS and Partial Exemption – [This article was first published in the 25 September 2015 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved]

VAT focus: Books versus e-books – [This article was first published in the 17 July 2015 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved.]

Practice Note on Interaction of EU Law and Direct Tax – [This article was first published on Lexis®PSL Tax on 27th May 2015, and is reproduced with the kind permission of the publishers. All rights reserved.]

Practice Note on VAT Overpayments and Under Deductions – [This article was first published on Lexis®PSL Tax on 18th March 2015, and is reproduced with the kind permission of the publishers. All rights reserved.]

Practice Note on VAT – European Legal Principles – [This article was first published on Lexis®PSL Tax on 3rd March 2015, and is reproduced with the kind permission of the publishers. All rights reserved.]

VAT Focus – Larentia & Minerva: VAT recovery for Holding Companies – [This article was first published in the 12 June 2015 issue of the Tax Journal, and is reproduced with the kind permission of the publishers. All rights reserved]

VAT and the Taxable Person – [This article was first published in the January/February issue of PLC Magazine, and is reproduced with the kind permission of the publishers. All rights reserved]

Practice Note on Sukuk and UK VAT – [This article was first published on Lexis®PSL Tax on 17th November 2014, and is reproduced with the kind permission of the publishers. All rights reserved.]