An impressive start
As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first...
Indirect Tax
Indirect Tax
Budget 2018 round-up
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy....
Finding your way
The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape...
Most popular reads
Latest briefings
More back and forth
Getting down to business One of the fundamental pillars of VAT is the concept of ‘business’.
The steps to take
My last article on a practitioner’s view of Making Tax Digital was pub
Back to blue
Thankfully from a complexity perspective, FA 2003 s 75A (s 75A) only applies to SDLT and there are no equivalent provisi...
Is there consideration?
Many readers will know that I question HMRC’s optimistic view that MTD will significantly reduce VAT errors when it is i...
What if there is no Brexit deal – Part 2
A government paper, issued on 23 August 2018, on the implications for businesses trading in goods between the UK and EU ...
What if there is no Brexit deal
The paper issued by the Government on 23 August 2018 seeks to provide guidance for ‘UK businesses of the implications fo...
Solving the dwellings puzzle
Last summer, Summit Electrical Installations Limited (Summit) successfully challenged HMRC’s VAT policy on new build stu...