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 ...
Indirect Tax
Indirect Tax
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 ...
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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.
Land diversification: the complexity of supply
Farm diversification is, by definition, alternative land use – the supply of land for activities such as the provision o...
Fish and chip shops: a flawed HMRC investigation to cash-only businesses
In the more than 30 years that I have been in the tax profession, certain types of business have been seen as likely can...