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...
Indirect Tax
Indirect Tax
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...
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An incoherent outcome
The Upper Tribunal decision in Project Blue Limited v the Commissioners for HMRC [2014] UKUT 0564 (TCC) is a must-read d...
The future of VAT
A panel view Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski...
Caught Ashby, bowled Gordon
This is the report of a case that did not reach the First-tier Tribunal (FTT).
Risk and reward
For a business, the ability to trade cross border can open up many new markets and opportunities.
Goods or services?
In my article ‘Avoiding a trip up’ in February’s Tax Adviser, I highlighted how, when completing a VAT return relating t...
Minimalist approach
In HMRC v Royal College of Paediatrics and Child Health et al [2015] UKUT 0038 (TCC), the Upper Tax Tribunal considered ...
A refreshing change
Unlike other tax regimes, one cannot simply apply to HMRC for an appropriate registration to carry on an excise business...