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On a sombre Friday morning a week or so ago I found myself in a Whitehall office overlooking Parliament Square, listening to Big Ben’s chimes whilst sitting with a senior civil servant and a repres

A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the public interest - the presumed intention being not to burden such public int

It is usually clear whether a business should register for VAT as soon as it starts trading.

From 6 April 2016, business expenses that are deductible by employees will become exempt if reimbursed by employers, subject to conditions.

Have you ever watched Deal or No Deal hosted by Noel Edmonds? It is a television game show in which contestants have to guess which boxes contain high-value money prizes.

Since August 2014 when HMRC wrote to employers that were disputing a PAYE charge it has become evident that many businesses are continuing to take this course of action.

The DIY builder’s scheme is one of three that allow the refund of VAT incurred on particular types of building work.

Much, I suspect, to the bemusement of the organisers, the attendance at the CIOT residential conferences can be variable. Sometimes demand seems to be high; in other years there are vacancies.

It has been a busy and exciting time of course for practitioners of late.

On February 25th the highest German tax court, the Bundesfinanzhof (BFH), decided on the VAT implications of an EC chain transaction involving the UK (XI R 30/13).