Scottish taxes: the progress of continuing devolution
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider fun...
Indirect Tax
Indirect Tax
Property VAT: option to tax rules
A well-known English dictionary defines the word ‘option’ as ‘the power or right to choose’.
Unlocking import VAT: the role of ownership
Articles 167 and 168 of the Principal VAT Directive are in some ways the crux of the whole VAT system, the legal provisi...
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Three party transactions: output tax issues
Party ‘A’ sells standard rated goods or services to ‘B’. ‘B’ makes a profit and sells to ‘C’. ‘B’ is registered for VAT ...
The complex structure of VAT: too complicated to reform?
The highly respected Institute for Fiscal Studies recently released a document ‘Tax and public finances: the fundamental...
Our changed approach to EU law: the impact on VAT
The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.
Zero rated and exempt sales: getting the paperwork right
Two cases recently heard in the First-tier Tribunal have given us an important reminder about VAT and record-keeping: if...
The Retained EU Law (Revocation and Reform) Act 2023: a significant diminishment
In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tiny
VAT and property: clearing up myths and common mistakes
VAT and property is a nightmare topic for clients and advisers.