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....
Indirect Tax
Indirect Tax
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...
Most popular reads
Latest briefings
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...
VAT in the digital age: the platform economy for services
Image:© Getty images/iStockphoto Over the last decade, the proliferation of technology and digitalisation has led to a ...
Tax policy options: achieving net zero commitments
Image:© Getty images/iStockphoto The UK was the first major economy to enshrine its 2050 net zero commitment into law....
Investigating underpaid VAT: HMRC's best powers of judgment
Image:© Getty images/iStockphoto Imagine the following situation: you trade in the High Street as a retail outlet – let...