Helen Thornley looks at the taxation of recorded music and the introduction of VAT in the UK
The flat rate scheme is intended to simplify VAT returns for a small business with annual taxable sales of less than £150,000, but it has many complicated issues which are considered by Neil Warren in this Q&A article.
Richard Insole and Thomas Jacobs review the Aspiro case, and the implications the judgment will have on ‘insurance related services’
Keith Gordon discusses the Court of Appeal’s decision in BPP Holdings Ltd v HMRC  EWCA Civ 121 and the Tribunals’ approach to uncooperative litigants
Mark Junkin and Aili Nurk review the BEPs project and its potential effect on indirect taxation for businesses
Neil Warren is concerned that many UK businesses selling goods should be registered for VAT in other EU countries
Chris Lallemand and John Voyez consider cross-border compliance for VAT
Natasha Siddiqi considers the challenges of input VAT recovery