Red card
In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC....
Indirect Tax
Indirect Tax
BEPS: the indirect tax impact
Towards the end of 2015 the G20 finance ministers met in Lima to endorse the final package of measures outlining consens...
Level playing field
Here is an opening teaser: what is the difference between a UK business selling £40,000 of goods each year to customers ...
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Published differences
The continual growth of internet shopping was evidenced in the US on 30 November 2015, known as Cyber Monday, when onlin...
VAT's your purpose?
Generally, fully taxable businesses are entitled to recover their input VAT.
A grey area of VAT
Here is an opening question: on which particular aspect of the VAT legislation will HMRC normally (possibly always) refu...
Exemption in the public interest
A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the...
Chair's View, Issue 4
On a sombre Friday morning a week or so ago I found myself in a Whitehall office overlooking Parliament Square, listenin...
Transaction flows and systems challenges
This year’s ATT/CIOT indirect taxes conference covered charities, VAT grouping, intercompany transactions, holding compa...
Location, location
For UK VAT purposes, the starting point is the ‘basic rule’ for determining the place of supply of services....