In the margins
Selling goods on the internet has increased dramatically in recent years.
Indirect Tax
Indirect Tax
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....
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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...
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...
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...