Think again
On February 25th the highest German tax court, the Bundesfinanzhof (BFH), decided on the VAT implications of an EC chain...
Indirect Tax
Indirect Tax
Chair's view, Issue 3
It has been a busy and exciting time of course for practitioners of late.
Digitalising VAT
The completion of the digital single market is cited as one of 10 political priorities for the European Commission....
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In the margins
Selling goods on the internet has increased dramatically in recent years.
This is not a drill!
Excise duty fraud, particularly in beer and wine, is a significant problem for the Exchequer and legitimate businesses....
Uniformed VAT
Imagine this: you are a clothes retailer who gives your staff a quarterly allowance of free clothing....
Where EU policies collide
When the UK introduced VAT in 1973, it was permitted for some types of supply to be zero-rated if this was considered de...
Deal or no deal
It is often the case that a tax dispute is resolved between HMRC and the taxpayer by mutual agreement; that is, without ...
Adapting to new realities
This article discusses the latest trends and developments in indirect tax around the world and what business leaders sho...