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 ...
Indirect Tax
Indirect Tax
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...
Most popular reads
Latest briefings
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...