Local authorities: VAT on income generating activities
In 2020, the First-tier Tribunal handed down its initial decisions in three linked appeals: Chelmsford City...
In 2020, the First-tier Tribunal handed down its initial decisions in three linked appeals: Chelmsford City...
Having just passed the 20th anniversary of the first of my monthly case reports and seeing that the official publication...
Many advisers will agree that a fundamental weakness of the VAT system is that 5% or 20% tax will be charged by some sup...
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider fun...
A well-known English dictionary defines the word ‘option’ as ‘the power or right to choose’.
Articles 167 and 168 of the Principal VAT Directive are in some ways the crux of the whole VAT system, the legal provisi...
Party ‘A’ sells standard rated goods or services to ‘B’. ‘B’ makes a profit and sells to ‘C’. ‘B’ is registered for VAT ...
The highly respected Institute for Fiscal Studies recently released a document ‘Tax and public finances: the fundamental...
The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.