Is activity deemed to be business or non-business for the purposes of VAT?
HMRC recently issued Revenue and Customs Brief 10 (2022) (see bit.ly/3BJGVvr), explaining its new interpretatio...
Indirect Tax
Indirect Tax
Post Brexit trade: the changes to tax on importing and exporting goods and services
Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, ser...
The conflict between national heritage rules and complex VAT legislation
Work to listed buildings is complex with specialist buildings needing specialist tradesmen.
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A donation for VAT purposes: no-strings attached giving
There’s an old saying that ‘there’s no such thing as a free lunch.’ Fortunately, that is not always the case, and charit...
Disposal of shares: Is the BLP test dead?
In 1995, the European Court of Justice issued its judgment in BLP Group plc (Case C-4/94).
VAT savings tips for SMEs: practical ways to improve cash flow
VAT is often the forgotten tax. Charge VAT on your sales and claim it back on your expenses. Submit and pay a return onc...
A new plastic packaging tax came into force in April 2022
Aligned with the global focus on environmental, social and governance (ESG) issues, and with the aim of stimulating the ...
The UK tax rules governing the trading of emissions allowances
Emissions trading is a market based approach to controlling the production of carbon dioxide and other greenhouse gases....
Saving VAT on builder services: when the 5% rate applies
The starting point with any supply of goods or services in the UK is that they are subject to VAT at 20%....
The latest changes in the EU-UK Trade and Cooperation Agreement
Since the entry into force of the UK-EU Trade and Cooperation Agreement just over a year ago, two issues have dominated ...