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In Brief

Coming into effect on 1 January 2019, HMRC has published legislation making two changes to the VAT mini one stop shop (‘VAT MOSS’) scheme:

As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first play for their country.

I was recently musing about the terms under which Santa’s elves might work.

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

Getting down to business

One of the fundamental pillars of VAT is the concept of ‘business’.

The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape remains too unclear.

Brexit hung over this year’s party conference season like a big black cloud. For pro-Europeans it portended storms ahead and blanketed everything beneath it in a suffocating gloom.

Many readers will know that I question HMRC’s optimistic view that MTD will significantly reduce VAT errors when it is introduced next year.

Thankfully from a complexity perspective, FA 2003 s 75A (s 75A) only applies to SDLT and there are no equivalent provisions under Welsh land transaction tax or Scottish land and buildings transacti

Issues for low income taxpayers

This year marks the 20th anniversary since the Low Incomes Tax Reform Group (LITRG) was set up by John Andrews (then President of the CIOT) as an initiativ