Indirect Tax

VAT Flat Rate
1 March 2018

Keith Gordon considers a recent case on farmers’ flat-rate VAT which required adjudication by the Court of Justice of the EU

VAT Registration
1 February 2018

Neil Warren considers practical issues about the Budget announcement that the registration threshold will be frozen until at least April 2020

Indirect Tax Voice
25 January 2018

Following on from his critical analysis of the Judgment in National Roads Authority v Revenue Commissioners [ C‑344/15 ] and noting that ‘a key point arising therefrom is that if there is no presumption of a significant distortion of competition where a public body undertakes activities that are also undertaken by the private sector’, Ian Harris deals with the question as to what effective remedy does an aggrieved private provider have?

Indirect Tax Voice
17 January 2018

In the first of a two part article, Ian Harris provides a critical analysis of the National Roads Authority case

SDLT and residential property
1 January 2018

Ginny Offord gives an overview of the SDLT implications for incorporating a buy to let property portfolio

VAT simplification
1 January 2018

Nigel Mellor summarises the findings of the recent OTS report on VAT simplification

Making Tax Digital
1 December 2017

There were almost audible sighs of relief when the Financial Secretary to the Treasury announced in July a deferral of the MTD timetable for income tax. However, the timetable for VAT did not change, and this has a greater impact than many think. Richard Wild provides an update

VAT Deregistration
1 December 2017

Many businesses might benefit from VAT deregistration. Neil Warren considers some practical issues and VAT saving tips.

VAT and Identity
1 December 2017

Keith Gordon considers a recent VAT case concerning the identity of the person to whom services were provided

2017 CIOT Indirect Taxes Conference
Indirect Taxes Voice
29 November 2017

This year’s Indirect Tax Conference was held at the Hilton Park Lane on 3rd October 2017.