Indirect Tax

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...

Inhibited thinking?

An inhibit is a flag set on the HMRC VAT computer at Southend to suspend payments shown as due to a taxpayer that would ...

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...

Concession shopping

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

Cash back

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

Where next for VAT?

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

Avoiding a trip up

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