Get ready for Deddf Treth Trafodiadau Tir
Following the Wales Act 2014, the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Act 2017 received Ro...
Indirect Tax
Indirect Tax
Down on the farm
For many tax advisers, references to VAT and flat-rates remind one of the rules which permit many VAT traders to operate...
Freezing the threshold
There was great excitement before Budget day that the Chancellor intended to slash the VAT registration threshold from £...
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Distortion of competition – is Judicial review an effective remedy?
Presumptions of distortion of competition following ‘NRA’ Notwithstanding the NRA Judgment, HMRC have twice recently –...
Significant distortion of competition
Introduction Early in 2017, the CJEU handed down Judgment in National Roads Authority v Revenue Commissioners [C‑344/15...
Complex rules
Though some benefits may have been removed, holding a buy-to-let property portfolio via a company is still an attractive...
Chaos to order
On 7 November 2107, the OTS laid before Parliament its final report on the UK VAT system. The report was the culminatio...
2017 CIOT Indirect Taxes Conference
Chaired by Michael Conlon QC, he introduced an impressive line-up of speakers covering topics such as practical VAT and ...
Not in the long grass
On 13 July 2017, after representations from many professional bodies and stakeholders (including CIOT, ATT and LITRG), t...
Deregistration tips
Life without worrying about VAT might be an attractive thought for many small business owners.