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One of the hot topics in taxation is what we should do to replace fuel duty.

For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps even tax authorities.

My previous article for Tax Adviser about the flat rate scheme was published in July 2019.

The Court of Appeal judgment in HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 may seem inconsequential – a case about a niche sector, apparently answered by clause 1 of th

One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax system, armed with up-to-date reporting and forecasting.

The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative AI’ programs poses some interesting questions for the future of indirect tax.

On 15 March, the government published a consultation on the ‘Taxation of environmental land management and ecosystem service markets’.

In February 2022, the Scottish government launched a public consultation on wide-ranging reforms to the additional dwelling supplement (ADS), looking at:

Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced when the UK joined the European Economic Community in 1973.

VAT and mixed supplies is a hotbed topic that has probably perplexed HMRC’s policy teams more than most other issues.