The treatment of vouchers: when does VAT become payable?
For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps even tax auth...
Indirect Tax
Indirect Tax
Value added tax: is it time to leave the flat rate scheme?
My previous article for Tax Adviser about the flat rate scheme was published in July 2019.
Introducing VAT liabilities: a wrong turn for supply classification
The Court of Appeal judgment in HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 may seem inconsequential ...
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Changes in the UK tax system: the power of statistics
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax syst...
Artificial intelligence: transforming the world of indirect tax
The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative ...
Upcoming EU VAT changes from 2025: untangling the puzzle
Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced w...
Mixed supply challenges: apportioning output tax
VAT and mixed supplies is a hotbed topic that has probably perplexed HMRC’s policy teams more than most other issues....
The Windsor Framework: a new beginning for trade with Northern Ireland
As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island of Ireland...
Spring Budget 2023: some important messages for business and individuals
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the...
The 50th anniversary of VAT: some of the cases to celebrate
VAT is now 50 years old. That is an impressive milestone.