Distortion of competition – is Judicial review an effective remedy?
Presumptions of distortion of competition following ‘NRA’ Notwithstanding the NRA Judgment, HMRC have twice recently –...
Indirect Tax
Indirect Tax
Significant distortion of competition
Introduction Early in 2017, the CJEU handed down Judgment in National Roads Authority v Revenue Commissioners [C‑344/15...
Complex rules
Though some benefits may have been removed, holding a buy-to-let property portfolio via a company is still an attractive...
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Latest briefings
Chaos to order
On 7 November 2107, the OTS laid before Parliament its final report on the UK VAT system. The report was the culminatio...
2017 CIOT Indirect Taxes Conference
Chaired by Michael Conlon QC, he introduced an impressive line-up of speakers covering topics such as practical VAT and ...
Not in the long grass
On 13 July 2017, after representations from many professional bodies and stakeholders (including CIOT, ATT and LITRG), t...
Deregistration tips
Life without worrying about VAT might be an attractive thought for many small business owners.
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 ...
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 ...