Indirect Tax

The motor car challenge – Input Tax
Input Tax
1 December 2016

Neil Warren provides guidance on claiming input tax on a new car, in light of four recent Tribunal cases dealing with this issue

The devil is in the detail – Brexit
1 November 2016

Tarlochan Lall examines the legal implications of Brexit for VAT

VAT Zero Rate – Dragons defeated
VAT Zero Rate
1 November 2016

Adrian Houstoun reviews the Court of Appeal’s decision to allow HMRC’s appeal in Longridge on Thames

VAT and Brexit
VAT and Brexit
1 October 2016

Maric Glaser examines how Brexit may affect VAT

Debt due to the crown – VAT returns
VAT returns
1 October 2016

Neil Warren considers practical examples of how HMRC will deal with VAT incorrectly charged on sales invoices that is not declared on returns

Cause and effect – VAT exemption
VAT Exemption
1 September 2016

Michael Conlon QC examines the impact of the CJEU decisions in Bookit and National Exhibition Centre

Don't panic! – Brexit
1 August 2016

Bill Dodwell considers the impact of Brexit on the tax system

Cry to let – residential landlords
Residential landlords
1 August 2016

Matt Parfitt and Ian Brewer consider the impact of recent changes to income tax and SDLT/LBTT on residential landlords

Many shapes and sizes – Lifetime giving
Lifetime giving
1 August 2016

Chris Beeston examines the inheritance tax consequences of lifetime giving

Year by year – VAT reporting
VAT reporting
1 August 2016

Neil Warren considers the role of advisers in producing year-end accounts and ensuring VAT returns are correct