The changing tax environment
With the increased public profile of environmental issues, particularly plastic pollution and climate change, tax has be...
Indirect Tax
Indirect Tax
The race towards net zero
Wherever you might sit in the spectrum of views on climate change, the UK has legally committed itself to reaching a 100...
Trading in goods post-Brexit
What will be the significance of a shipment of goods that arrives in GB from 1 January 2021 that has a value of less tha...
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Moving the EU goalposts
Although the UK officially left the EU on 31 January, the status quo on trading arrangements continued after this date....
Establishing real commercial use
Pensfold, a Cayman Islands company, bought a small farm in 2017 with the intention of developing it into an eco-agritour...
Back to basins!
Subject to the usual caveats about making generalisations, tax disputes can typically be divided facts are....
Are you selling a business?
There are probably few subjects in the world of VAT that cause as many headaches as the transfer of a going concern (TOG...
Summer holiday boost
When asking what supplies will be subject to 5% VAT between 15 July 2020 and 12 January 2021, it is logical to divide th...
Turning a new leaf
In the March 2020 budget, Chancellor Rishi Sunak announced that from 1 December 2020, certain supplies of digital readin...
