Indirect Tax
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...
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 ...