Indirect Tax

Concession shopping

The mini one-stop shop (MOSS) went live on 1 January 2015, although it is still an optional means of accountin...

Cash back

HMRC are increasinglychallenging the commerciality of arrangements that are in place to recover VAT incurred o...

Where next for VAT?

This article looks at trends in VAT planning and compliance in the past, in current times, and where those tre...

Avoiding a trip up

I always enjoy telling the tale about a client who was completing his VAT return online and didn’t realise tha...