Getting your ducks in a row
With the revised timeline for Making Tax Digital (MTD) announced last year, the main priority for HMRC has shifted to th...
With the revised timeline for Making Tax Digital (MTD) announced last year, the main priority for HMRC has shifted to th...
The white paper on ‘The Future Relationship between the United Kingdom and the European Union’ published on 12 July 2018...
Background In 2015 the CJEU in Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda...
To pick up the story from the first article I wrote on VAT and property (‘Wor
In autumn 2017, the CJEU handed down Judgment in Direktor na Direktsia Obzhalvane i Danachno-Osiguritelna Praktika – Sof...
Aficionados of the minutiae of EU VAT law will be familiar with Article 13(1) of the EC Principal VAT Directive, which t...
VAT and property challenges are often best explained with a practical case study.
Can you think of three situations in the VAT world when the relevant time period to consider is more than four years?...
Many practitioners will have typical self-employed sole trader and partnership clients who rely mainly on their own skil...
The basic 1.5% charge In general terms, clearing is the process of reconciling purchases and sales of financial instrum...