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 ...
The Court of Appeal judgment in HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 may seem inconsequential ...
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...
The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative ...
Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced w...
VAT and mixed supplies is a hotbed topic that has probably perplexed HMRC’s policy teams more than most other issues....
As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island of Ireland...
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the...
VAT is now 50 years old. That is an impressive milestone.
Farm diversification is, by definition, alternative land use – the supply of land for activities such as the provision o...
In the more than 30 years that I have been in the tax profession, certain types of business have been seen as likely can...