Focusing the picture
As all will be aware, VAT was introduced into the UK more than 40 years ago in 1973 and it is often referred to as being...
Indirect Tax
Indirect Tax
A new category
The flat rate scheme (FRS) has been an important part of the VAT system since April 2002, and has saved thousands of pou...
Indirect Taxes Conference – VAT stream
Business / non-business As an alternative, it was suggested that the talk could have been entitled Economic and nonecon...
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Customs duty: Brexit and the Union Customs Code
A separate morning session was dedicated to Customs Duty issues, dominated by Brexit and chaired by Jeremy White, a barr...
Brexit – the future of the UK and EU indirect tax systems
Put pithily, Paul noted that only three things can be said with certainty about the future for indirect taxes in the lig...
Partial exemption
For many companies and tax advisors partial exemption can be a daunting area of the VAT legislation and one that it is v...
Medico-Legal VAT Liabilities
The VAT liability of services supplied by doctors has been subject to much confusion since the rules changed in 2007, an...
Par for the course
Bridport and West Dorset Golf Club’s litigation was in respect of VAT on green fees, a point that was successfully concl...
Alas, poor Warwick!
In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if...
A changing ecosystem
Following the decision to leave the European Union this summer, the property market is a swiftly changing landscape, but...