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The VAT liability of services supplied by doctors has been subject to much confusion since the rules changed in 2007, and even though nearly ten years has passed since the changes were introduced,

For many companies and tax advisors partial exemption can be a daunting area of the VAT legislation and one that it is vital to understand should you be working with VAT.

Put pithily, Paul noted that only three things can be said with certainty about the future for indirect taxes in the light of the impact of Brexit:

A separate morning session was dedicated to Customs Duty issues, dominated by Brexit and chaired by Jeremy White, a barrister at Pump Court Tax Chambers and regular presenter at CIOT conferences.&n

Business / non-business

As an alternative, it was suggested that the talk could have been entitled Economic and noneconomic activity (for VAT purposes).

In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

The question we’re always asked about any fiscal event is ‘what’s the headline?’ I think it has to be Chancellor Philip Hammond’s final announcement – that he’s just delivered his last Autumn State

The issue of whether input tax can be claimed on new cars bought by a business has kept the courts busy for many years.

When businesses buy and sell overseas, the nature of the transactions will determine the reporting and record keeping requirements.

Following the decision to leave the European Union this summer, the property market is a swiftly changing landscape, but not necessarily for the worse.