Trading overseas
When businesses buy and sell overseas, the nature of the transactions will determine the reporting and record keeping re...
Indirect Tax
Indirect Tax
The motor car challenge!
The issue of whether input tax can be claimed on new cars bought by a business has kept the courts busy for many years....
The devil is in the detail
The House of Commons briefing paper Tax after the EU referendum carried the statement ‘… the relative importance of VAT ...
Most popular reads
Latest briefings
Dragons defeated
The Court of Appeal has issued its eagerly anticipated judgement in the case of Longridge on the Thames v HMRC [2016] EW...
Steady as she goes
In his article on the tax implications of Brexit, Bill Dodwell (Tax Adviser, August 2016) dealt with the high level iss...
Debt due to the crown
The VAT system only works properly if input tax claimed by one business has been declared as output tax by another....
Cause and effect
On 26 May 2016, the Court of Justice delivered the long-awaited judgment in Case C-607/14, Bookit Limited v HMRC (Bookit...
Don't panic!
The historic EU referendum vote certainly delivered a shock to the country – whichever way you voted....
Cry to let
Landlords could be forgiven for perhaps feeling a little persecuted by the government of late.
