Gary Barnett

Simmons & Simmons

Gary is a senior professional support lawyer in the corporate tax group at Simmons & Simmons. Before becoming a professional support lawyer, he qualified at another major international law firm and advised on a wide range of corporate tax and VAT matters, with a particular emphasis on M&A transactions.

Gary became a professional support lawyer at Simmons & Simmons in 1996 and has since been responsible for developing the knowledge management strategy for the corporate tax group and providing support to the tax teams across Simmons & Simmons international network.

Gary has written extensively on a wide range of tax topics and has previously contributed VAT commentary for De Voil Indirect Tax Service.

Contributed to

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Practical application of the VAT exemption for fund management

Practice notes

This Practice Note provides an overview of a number of practical considerations relating to the VAT exemption for the management of special investment funds. This Practice Note is produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP.

Tax

VAT and abuse of rights

Practice notes

This Practice Note explains the origins, meaning and consequences of the EU doctrine of abuse of rights, or abusive practices, for VAT purposes. The doctrine is also referred to as the Halifax principle, after the leading EU Court of Justice judgment on this topic. This Practice Note was produced in partnership with Jo Crookshank and Gary Barnett of Simmons & Simmons LLP.

Tax

VAT exemption for fund management

Practice notes

This Practice Note provides an overview of the VAT exemption for fund management of special investment funds. It discusses the meaning of management and the meaning of special investment fund. This Practice Note is produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP

Tax

VAT on composite supplies

Practice notes

This Practice Note is about the VAT consequences of a supply that is made up of several elements with different VAT treatments. This may be treated as a number of separate supplies for VAT purposes, or as a single composite supply. This Practice Note was produced in partnership with Jo Crookshank and Gary Barnett of Simmons & Simmons LLP.

Tax