The Retained EU Law (Revocation and Reform) Act 2023: a significant diminishment
In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tiny ...
Indirect Tax
Indirect Tax
VAT and property: clearing up myths and common mistakes
VAT and property is a nightmare topic for clients and advisers.
Challenges for charities: some common questions
Our charity is not registered for VAT but the total income is close to the annual £85,000 threshold. ...
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UK imports and exports: the impact of Brexit
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to...
The long-term options for the taxation of vehicles
One of the hot topics in taxation is what we should do to replace fuel duty.
The treatment of vouchers: when does VAT become payable?
For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps eve...
Value added tax: is it time to leave the flat rate scheme?
My previous article for Tax Adviser about the flat rate scheme was published in July 2019. ...
Introducing VAT liabilities: a wrong turn for supply classification
The Court of Appeal judgment in HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 may seem incons...
Changes in the UK tax system: the power of statistics
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the U...
Artificial intelligence: transforming the world of indirect tax
The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘g...