Indirect Tax

Stamp Duty
1 April 2018

Georgina West provides an overview of the recent Air Berlin case on stamp duty in the context of clearance services and depositaries

1 April 2018

Sue Rathmell considers the effect of Brexit on the Tour Operators Margin Scheme

Indirect Tax Voice
7 March 2018

Chris Lallemand reviews the changing face of the indirect taxes disclosure regime

Welsh taxes
1 March 2018

Bill Dodwell considers the future of Welsh tax policy

Land Transaction Tax
1 March 2018

Ginny Offord provides an overview of the introduction and implications of the Deddf Treth Trafodiadau Tir, or land transaction tax in Wales

VAT Flat Rate
1 March 2018

Keith Gordon considers a recent case on farmers’ flat-rate VAT which required adjudication by the Court of Justice of the EU

VAT Registration
1 February 2018

Neil Warren considers practical issues about the Budget announcement that the registration threshold will be frozen until at least April 2020

Indirect Tax Voice
25 January 2018

Following on from his critical analysis of the Judgment in National Roads Authority v Revenue Commissioners [ C‑344/15 ] and noting that ‘a key point arising therefrom is that if there is no presumption of a significant distortion of competition where a public body undertakes activities that are also undertaken by the private sector’, Ian Harris deals with the question as to what effective remedy does an aggrieved private provider have?

Indirect Tax Voice
17 January 2018

In the first of a two part article, Ian Harris provides a critical analysis of the National Roads Authority case

SDLT and residential property
1 January 2018

Ginny Offord gives an overview of the SDLT implications for incorporating a buy to let property portfolio