Year by year
I was recently involved with a VAT problem that HMRC identified on a compliance visit, namely a difference in the sales ...
Indirect Tax
Indirect Tax
An extra layer of complexity
Following an announcement in the November Autumn Statement and a subsequent consultation process, legislation has been i...
What's on, June 2016
Events CIOT Indirect Taxes Conference – 27 September 2016 The annual CIOT conference on Indirect Taxes will be held at...
Most popular reads
Latest briefings
Chair's View, Issue 5
An undemocratic, unaccountable system run by faceless administrators, claiming to represent the people and to offer Euro...
The VAT Album
Whatever the result of this month’s referendum, it is unlikely we will give up that most European of taxes: VAT....
Not so simple
I have a client who is eligible to join the scheme and will save a lot of tax compared to normal VAT accounting....
Scope of exemption
On 17 March 2016, the the Court of Justice of the EU (CJEU) delivered its judgment in Aspiro SA (C-40/15) concerning the...
Red card
In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC....
BEPS: the indirect tax impact
Towards the end of 2015 the G20 finance ministers met in Lima to endorse the final package of measures outlining consens...
Level playing field
Here is an opening teaser: what is the difference between a UK business selling £40,000 of goods each year to customers ...