Indirect Tax

Air-Berlin-case-stamp-duty-clearance-services-depositaries
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

Brexit-Tour-Operators-Margin-Schemes
VAT and TOMS
1 April 2018

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

indirect-taxes-disclosure-regime
Indirect Tax Voice
7 March 2018

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

Welsh-tax-policy
Welsh taxes
1 March 2018

Bill Dodwell considers the future of Welsh tax policy

Wales-Land-Transaction-Tax
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
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

budget-announcement-frozen-registration-threshold-April-2020
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

judicial-review-effective-remedy
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?

National-Roads-Authority-case
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-implications-incorporating-buy-to-let-property
SDLT and residential property
1 January 2018

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