Indirect Tax

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

VAT's your purpose? – Back to Basics: Input VAT recovery
Back to Basics: Input VAT recovery
1 March 2016

Natasha Siddiqi considers the challenges of input VAT recovery

A grey area of VAT – transfer of going concern
Transfer of going concern
1 February 2016

Neil Warren gives some practical examples of VAT issues on business sales and highlights potential pitfalls and planning opportunities

Transaction flows and systems challenges
Indirect taxes conference
1 January 2016

Angela Fearnside reports on the annual ATT/CIOT indirect taxes conference

Location, location – Back to basics: VAT – Place of Supply
Back to Basics: VAT – Place of Supply
1 January 2016

Alex Hale explains the place of supply rules for VAT on services

Indirect Tax Voice
21 December 2015

Ian Harris examines the interaction of fiscal neutrality and distortion of competition in the context of the public services excemption