For whom the bill tolls
The fundamental principle of VAT (so much so that it is the basis of the name of the tax) is that each party in a chain ...
Indirect Tax
Indirect Tax
Zero rated vehicles
HM Revenue & Customs (HMRC) issued, earlier in the year, new guidelines on the VAT free supply of vehicles to custom...
Predator and prey?
In one of David Attenborough’s TV programmes, he featured a giraffe being stalked by a pair of lions but, despite their ...
Most popular reads
Latest briefings
What is a disbursement?
The idea for this article was prompted by a recent First-tier Tribunal case partly won by the taxpayer about whether a c...
Stock in trade
UK businesses that trade goods with businesses in other EU Member States presently benefit from certain VAT accounting s...
Over Baked
Residential property has been highly politicised for some time, and successive governments have grappled with the ‘housi...
Entity identity
I t seems to me that buy-to-let landlords have had some challenging tax issues to deal with in recent times....