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...
Indirect Tax
Indirect Tax
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...
Most popular reads
Latest briefings
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...
Looking closely
To pick up the story from the first article I wrote on VAT and property (‘Wor
Planning gain agreements
In autumn 2017, the CJEU handed down Judgment in Direktor na Direktsia Obzhalvane i Danachno-Osiguritelna Praktika – Sof...
Compulsory purchase orders: taxable supplies?
Aficionados of the minutiae of EU VAT law will be familiar with Article 13(1) of the EC Principal VAT Directive, which t...