Indirect Tax

An extra layer of complexity – SDLT
1 July 2016

Juliet Minford provides an overview of the new rules regarding the extra 3% SDLT which will apply to some residential property acquisitions

Indirect Tax Voice, Issue 5
Indirect Tax Voice
22 June 2016
The VAT album - historical tax
Historical tax
1 June 2016

Helen Thornley looks at the taxation of recorded music and the introduction of VAT in the UK

Not so simple - VAT Flat Rate Scheme
VAT Flat Rate Scheme
1 June 2016

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.

Scope of exemption – VAT on insurance
VAT on insurnace

Richard Insole and Thomas Jacobs review the Aspiro case, and the implications the judgment will have on ‘insurance related services’

Red card – Appeal process
Appeal process
1 May 2016

Keith Gordon discusses the Court of Appeal’s decision in BPP Holdings Ltd v HMRC [2016] EWCA Civ 121 and the Tribunals’ approach to uncooperative litigants

BEPS: the indirect tax impact
BEPS – Indirect tax
1 April 2016

Mark Junkin and Aili Nurk review the BEPs project and its potential effect on indirect taxation for businesses

Level Playing field – VAT Distance selling rules
VAT – Distance selling rules
1 April 2016

Neil Warren is concerned that many UK businesses selling goods should be registered for VAT in other EU countries

Published differences – Cross-border VAT
Cross-border VAT

Chris Lallemand and John Voyez consider cross-border compliance for VAT