Looking closely
To pick up the story from the first article I wrote on VAT and property (‘Wor
To pick up the story from the first article I wrote on VAT and property (‘Wor
In autumn 2017, the CJEU handed down Judgment in Direktor na Direktsia Obzhalvane i Danachno-Osiguritelna Praktika – Sof...
Aficionados of the minutiae of EU VAT law will be familiar with Article 13(1) of the EC Principal VAT Directive, which t...
VAT and property challenges are often best explained with a practical case study.
Can you think of three situations in the VAT world when the relevant time period to consider is more than four years?...
Many practitioners will have typical self-employed sole trader and partnership clients who rely mainly on their own skil...
The basic 1.5% charge In general terms, clearing is the process of reconciling purchases and sales of financial instrum...
The Tour Operators’ Margin Scheme (TOMS) which is used by tour operators to calculate how much VAT they owe, is an EU sc...
The DASVOIT (disclosure of avoidance schemes for VAT and other indirect taxes) rules came into effect on 1 January 2018,...
Professor Mark Drakeford AM is the Cabinet Secretary for Finance in the Welsh government.