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...
Indirect Tax
Indirect Tax
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.
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Challenges for charities: some common questions
Our charity is not registered for VAT but the total income is close to the annual £85,000 threshold.
UK imports and exports: the impact of Brexit
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 a...
The long-term options for the taxation of vehicles
One of the hot topics in taxation is what we should do to replace fuel duty.
The treatment of vouchers: when does VAT become payable?
For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps even tax auth...
Value added tax: is it time to leave the flat rate scheme?
My previous article for Tax Adviser about the flat rate scheme was published in July 2019.
Introducing VAT liabilities: a wrong turn for supply classification
The Court of Appeal judgment in HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 may seem inconsequential ...
Changes in the UK tax system: the power of statistics
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax syst...