Indirect Tax

planning-gain-agreements-ECJ
Indirect Tax Voice

Ian Harris notes an anomaly when reflecting on the ECJ decision: Iberdrola

compulsory-purchase-order-taxable-VAT-indirect-tax
Indirect Tax Voice
12 July 2018

Ian Harris looks at some fundamentals of the scope of VAT and public bodies

VAT-property-accountancy-practice
VAT and Property
1 June 2018

Neil Warren considers the VAT challenges facing an accountancy practice buying a property for use in its business, which it then rents out three years later when it relocates to new premises

input-tax-claimed-adjusted
Input tax
1 May 2018

Neil Warren explains when input tax claimed or not claimed by a business might need to be adjusted in the future if it changes its intentions

Making-tax-digital-for-business
Making Tax Digital
1 May 2018

Sharron West provides an update on how MTD will affect small and micro businesses

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

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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