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December is traditionally a month for looking back over the year and reflecting on what has been achieved.

Background

In July 2015, within the judgment of the joined cases Larentia + Minerva (Case C-108/ 14) and Marenave (Case C-109/ 14), one of the conclusions of the case wa

What are Transitional Simplified Procedures?

Transitional Simplified Procedures (TSPs) provide simplifications and easements for taxpayers importing certain goods from EU countries, in th

International VAT

Wendy Andrews from Bishop Fleming looked at the practical aspects of international VAT for UK businesses for trading with the EU and the rest of the world (ROW).

Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-building company’ acquires an individual’s existing house in exchange for the individual b

MTD for VAT is now in full swing, with the first stagger 3 returns submitted in October, and the first deferred monthly returns being filed by 7 December.

Having joined the CIOT just a month earlier, and having largely been a VAT specialist throughout my tax career, I had paid little attention at the Budget of March 2015 when George Osborne proclaime

It is coming around to that time of the year when the tax world slows down a pace in preparation for the December break and New Year festivities.

HMRC released a call for evidence on 18 July to explore ways to improve the operation of partial exemption and the capital goods scheme (C

Tax has become such a fluid and uncertain area that you never know what is going to happen in that intervening period.