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The fundamental principle of VAT (so much so that it is the basis of the name of the tax) is that each party in a chain of supplies is required to hand over the tax in relation to the extent to whi

Life without worrying about VAT might be an attractive thought for many small business owners.

On 13 July 2017, after representations from many professional bodies and stakeholders (including CIOT, ATT and LITRG), the Financial Secretary to the Treasury, Mel Stride, announced a relaxation in

Chaired by Michael Conlon QC, he introduced an impressive line-up of speakers covering topics such as practical VAT and Customs duty issues expected to flow from the rapidly approaching “Brexit”, a

HM Revenue & Customs (HMRC) issued, earlier in the year, new guidelines on the VAT free supply of vehicles to customers with disabilities that require the use of wheelchairs or stretchers to mo

In one of David Attenborough’s TV programmes, he featured a giraffe being stalked by a pair of lions but, despite their cunning trap the giraffe escaped and the lions left empty-handed.

There’s an old saying that ‘two’s company and three’s a crowd’.

The idea for this article was prompted by a recent First-tier Tribunal case partly won by the taxpayer about whether a car repair business could treat recharges of MoT testing fees to vehicle owner

You should be careful what you wish for! Back in 1980 Sir Tim Berners Lee described the concept of ‘hypertext’ that would allow people, wherever they were based, to share information.

UK businesses that trade goods with businesses in other EU Member States presently benefit from certain VAT accounting simplifications for ‘intra-community supplies’, along with the elimination of