Search

On a sombre Friday morning a week or so ago I found myself in a Whitehall office overlooking Parliament Square, listening to Big Ben’s chimes whilst sitting with a senior civil servant and a repres

A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the public interest - the presumed intention being not to burden such public int

It is usually clear whether a business should register for VAT as soon as it starts trading.

Have you ever watched Deal or No Deal hosted by Noel Edmonds? It is a television game show in which contestants have to guess which boxes contain high-value money prizes.

A majority government, a radical new leader of the opposition, a new third party at Westminster, a new First Minister of Scotland. A lot has changed in British politics over the past year.

Every five years, or so, when the nation is about to go to the polls, politicians appear to become interested again in the question: ‘Should we really care about public attitudes to tax?’ Although

The DIY builder’s scheme is one of three that allow the refund of VAT incurred on particular types of building work.

Hidden at the back of the summer Budget is a brief announcement of a consultation on cutting business rates for local newspapers.

It is little over a year since the formal launch of social investment tax relief (SITR) in FA 2014, which introduced ITA 2007 Pt 5B and ss 255A–E and TCGA 1992 Sch 8B.

It has been a busy and exciting time of course for practitioners of late.