Seeing the scope
New legislation is being introduced that will impact businesses that receive supplies of building and construction servi...
Indirect Tax
Indirect Tax
Where are we now?
The rules on what level of Stamp Duty Land Tax (SDLT) is payable have become increasingly more complex....
On your radar
Among all the noise surrounding Brexit and HMRC’s implementation of Making Tax Digital (MTD), another significant VAT ch...
Most popular reads
Latest briefings
A stop to looping
Following the case of Hastings Insurance Services Limited v HMRC [2018] UKFTT 27 (TC) (see below), the Government announ...
Careful review
With the United Kingdom’s departure from the European Union stumbling indecisively towards a hard Brexit, this article l...
Spotlight on construction
The introduction of the VAT domestic reverse charge (‘reverse charge’) for organisations working in the construction ind...
Turbulent seas
Following a raft of successive piecemeal changes to the Capital Gains Tax (‘CGT’) regime over the years (see the article...
Real estate structures
In recent years the amount of UK real estate in ‘foreign’ ownership has become a topic of political sensitivity....
Hey Praesto!
Background As most readers will know, a VAT-registered business is required to account to HMRC for the VAT that it char...