Indirect Tax

SAO-challenges
Senior accounting officer
1 November 2017

Adrian Houstoun looks at the challenges faced by SAOs

A lot of trading now takes place over the internet, with three parties involved in most deals, the buyer, seller and website owner. Neil Warren considers the potential VAT challenges
Three party VAT transactions
1 October 2017

A lot of trading now takes place over the internet, with three parties involved in most deals, the buyer, seller and website owner. Neil Warren considers the potential VAT challenges

expense-recharged-supplier-client-genuine-disbursement-not-VAT
Dibursements
1 August 2017

Neil Warren highlights the important differences between an expense recharged by a supplier to a client for his own costs and a genuine disbursement that is not subject to VAT

EU-post-Brexit-trading-goods
VAT and customs duty
1 July 2017

Carrie Hendrickson considers the challenges involved with trading goods with the EU post-Brexit

overseas-business-online-marketplace
VAT on sales
1 July 2017

Adrian Houstoun considers the mysterious case of overseas businesses using the online marketplace to sell goods in the UK

Neil Warren highlights some important VAT concessions available to charities on their overheads and also the exemption on fundraising income which extends to non-profit making bodies
VAT
1 June 2017

Neil Warren highlights some important VAT concessions available to charities on their overheads and also the exemption on fundraising income which extends to non-profit making bodies

Robert Pullen considers the multitude of new tax laws which have been introduced to UK residential property over the past five years, and looks to the future
Residential Property
1 May 2017

Robert Pullen considers the multitude of new tax laws which have been introduced to UK residential property over the past five years, and looks to the future

Neil Warren considers the partial exemption de minimis rules and how these might produce a VAT windfall for some buy-to-let landlords of residential property
Residential property
1 April 2017

Neil Warren considers the partial exemption de minimis rules and how these might produce a VAT windfall for some buy-to-let landlords of residential property

Nigel Mellor outlines the current OTS project on VAT and invites input from readers on their experiences
VAT
1 March 2017

Nigel Mellor outlines the current OTS project on VAT and invites input from readers on their experiences

A new category - VAT Flat Rate
VAT Flat Rate
1 February 2017

Neil Warren shares his thoughts in a question and answer article on the introduction of a new category for ‘limited cost traders’ who will use a rate of 16.5% from 1 April 2017