Partial exemption in VAT registered businesses
What are the basic rules of partial exemption?
Indirect Tax
Indirect Tax
Let me entertain you!
The relaxation of the lockdown rules hopefully means that staff and customers will be able to get together for a decent...
Autumn Budget 2021
Personal tax Tax rates and allowances for 2022/23
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Latest briefings
Counting houses
A client came to see me recently explaining that he and his wife were in the process of buying an old Victorian terraced...
Word games
I enjoyed the comment of the judge in th e recent Court of Appeal decision in the VAT case of Royal Opera House Covent G...
Hidden traps?
Many UK businesses have either ceased to trade or suffered reduced turnover due to the Covid-19 pandemic....
Building on brownfield incentives
Land remediation relief was first introduced in 2001 to encourage the development of brownfield (previously developed) l...
Charging towards the future
Electric vehicles are gaining traction in the UK.
Better together?
An undeniable outcome of the annual VAT registration threshold being frozen at £85,000 since 2017 is that more clients a...
Blurring the lines
Until recently there was a clear distinction in EU law between ‘economic activity’ and ‘business activity’....