More back and forth
Getting down to business One of the fundamental pillars of VAT is the concept of ‘business’.
Indirect Tax
Indirect Tax
The steps to take
My last article on a practitioner’s view of Making Tax Digital was pub
Back to blue
Thankfully from a complexity perspective, FA 2003 s 75A (s 75A) only applies to SDLT and there are no equivalent provisi...
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Is there consideration?
Many readers will know that I question HMRC’s optimistic view that MTD will significantly reduce VAT errors when it is i...
What if there is no Brexit deal – Part 2
A government paper, issued on 23 August 2018, on the implications for businesses trading in goods between the UK and EU ...
What if there is no Brexit deal
The paper issued by the Government on 23 August 2018 seeks to provide guidance for ‘UK businesses of the implications fo...
Solving the dwellings puzzle
Last summer, Summit Electrical Installations Limited (Summit) successfully challenged HMRC’s VAT policy on new build stu...
Getting your ducks in a row
With the revised timeline for Making Tax Digital (MTD) announced last year, the main priority for HMRC has shifted to th...
Avoiding the post-Brexit freeze
The white paper on ‘The Future Relationship between the United Kingdom and the European Union’ published on 12 July 2018...
The status of Local Authority Trading Companies (LATCs) and similar wholly owned entities
Background In 2015 the CJEU in Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda...