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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.

We were asked to send our analysis of the Autumn Budget to the House of Commons Treasury Committee just two days after the Budget, so by 31 October – a deadline which we met thanks to the input of

Between writing my last page and now, we have had both the Budget and publication of the Finance (No 3) Bill.

Is it just me or does it feel like no time at all since the Christmas tree was packed up and dragged into the loft?

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

Two days at Brands Hatch (British Superbikes) seemed to comprise the last day of a fantastic summer (sat in shirt sleeves on a glorious Saturday almost getting sunburnt) and the beginning of autumn

Welcome to November. By the time you read this we will have had the October Budget and no doubt you will all be digesting what the Chancellor announced.

The eagle eyed among you will have spotted that our tireless President, Tracy Easman, took time out of her hectic schedule to write this page last month. Many thanks to her.

Getting down to business

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