Traffic management under CIS: changing lanes
HMRC’s revised approach to traffic management services under the Construction Industry Scheme (CIS), introduced from 1 M...
Indirect Tax
Indirect Tax
Marshmallow pies: a sticky case for VAT
The VAT treatment of food is a good example of how a simple, widely known tax rule is actually subject to considerable c...
The Capital Goods Scheme: long-term VAT recovery
In ‘Demystifying partial exemption: getting VAT recovery right’ (March 2026, Tax Adviser), we explored the fundamentals ...
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Tax treatment of electric vehicle charging: a power play
As more of us acquire electric cars, the question of taxation looms.
Supply chain transformation: VAT as an enabler
Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has becom...
Demystifying partial exemption: getting VAT recovery right
Partial exemption is one of the trickiest and most misunderstood areas of VAT.
Meaningful VAT reform: the patchwork quilt of tax
When VAT replaced purchase tax in 1973, following the UK’s entry into what was then known as the European Economic Commu...
Distortion of competition: the burden of proof
I wrote in the September 2024 edition of ‘Tax Adviser’ about the Court of Appeal’s decision in Northumbria Healthcare NH...
The AI conundrum: AI’s role in indirect tax
Every tax professional I speak to feels the same tension. On one hand, there’s relentless pressure to ‘do something with...
The rules of CIS: a guide for subcontractors
The Construction Industry Scheme (CIS) is a complex system that affects a wide range of businesses involved in UK constr...