Upcoming EU VAT changes from 2025: untangling the puzzle
Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced w...
Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced w...
VAT and mixed supplies is a hotbed topic that has probably perplexed HMRC’s policy teams more than most other issues....
Ever since the infamous announcement following the 1999 Budget, the so-called IR35 legislation has rarely been outside t...
As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island of Ireland...
After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the...
Employee ownership trusts have enjoyed a surge of popularity in the last few years.
This article is the second in a series of three exploring some of the tax issues faced by companies or groups in rel...
As set out in our article ‘Basis period reform: transitional rules apply from 6 April 2023’ in the March 2023 edition of...
VAT is now 50 years old. That is an impressive milestone.
Farm diversification is, by definition, alternative land use – the supply of land for activities such as the provision o...