Indirect Tax

Robert Pullen considers the multitude of new tax laws which have been introduced to UK residential property over the past five years, and looks to the future
Residential Property
1 May 2017

Robert Pullen considers the multitude of new tax laws which have been introduced to UK residential property over the past five years, and looks to the future

Neil Warren considers the partial exemption de minimis rules and how these might produce a VAT windfall for some buy-to-let landlords of residential property
Residential property
1 April 2017

Neil Warren considers the partial exemption de minimis rules and how these might produce a VAT windfall for some buy-to-let landlords of residential property

Nigel Mellor outlines the current OTS project on VAT and invites input from readers on their experiences
VAT
1 March 2017

Nigel Mellor outlines the current OTS project on VAT and invites input from readers on their experiences

A new category - VAT Flat Rate
VAT Flat Rate
1 February 2017

Neil Warren shares his thoughts in a question and answer article on the introduction of a new category for ‘limited cost traders’ who will use a rate of 16.5% from 1 April 2017

© IStockphoto/ValentijnTempels
Unjust enrichment
1 January 2017

Adrian Houstoun reviews the Bridport & West Dorset Golf Club case and the concept of ‘unjust enrichment’

Indirect Tax Voice
20 December 2016

Following the introduction by Michael Conlon QC, the morning VAT stream comprised sessions from Neil Hedger (HMRC) on business / non-business use, Etienne Wong on taxable persons, Stuart Walsh on avoidance and abuse and a panel session on avoidance.

Indirect Tax Voice
20 December 2016

The CIOT held its annual Indirect Taxes Conference in London on 27 September 2016

Indirect Tax Voice
20 December 2016

Lakshmi Narain reports on a key lecture at the indirect Tax Conference held in September where Paul Lasok QC provided an insightful analysis of the consequences of the referendum held on 23 June 2016

Indirect Tax Voice
20 December 2016

David Graham provides a refresher of the key issues

Indirect Tax Voice
20 December 2016

John Barnes provides a note on the details needed to explore the correct VAT liability