The VAT toolkit
The DIY builder’s scheme is one of three that allow the refund of VAT incurred on particular types of building work....
Indirect Tax
Indirect Tax
Think again
On February 25th the highest German tax court, the Bundesfinanzhof (BFH), decided on the VAT implications of an EC chain...
Chair's view, Issue 3
It has been a busy and exciting time of course for practitioners of late.
Most popular reads
Latest briefings
Digitalising VAT
The completion of the digital single market is cited as one of 10 political priorities for the European Commission....
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 ...