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HMRC’s revised approach to traffic management services under the Construction Industry Scheme (CIS), introduced from 1 March 2025, continues to create practical and compliance challenges for bu

The VAT treatment of food is a good example of how a simple, widely known tax rule is actually subject to considerable complexity and, consequently, much confusion.

In ‘Demystifying partial exemption: getting VAT recovery right’ (March 2026, Tax Adviser), we explored the fundamentals of partial exemption – the process of determining how much VAT a business can

As more of us acquire electric cars, the question of taxation looms.

UK practitioners increasingly advise US citizens who are resident in the UK and operate through UK private limited companies.

Supply chain transformation – the strategic redesign of how goods are sourced, produced, moved and delivered – has become a board-level priority for multinational businesses over the past decad

Partial exemption is one of the trickiest and most misunderstood areas of VAT. It governs how much VAT a business can recover and sits at the crossroads of compliance and complexity.

In the CIOT response, we welcomed the OECD’s focus on the global mobility of individuals and its consideration of how increasing trends in this area create complexity and challenges for businesses,

The year 2025 was one of tough fiscal choices and global disruption. In the UK, the Budget was the most obvious focal point – and one of the most anticipated in recent years.

When VAT replaced purchase tax in 1973, following the UK’s entry into what was then known as the European Economic Community (the forerunner of the European Union), we were assured that it woul