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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

The G20/OECD published its report, Limiting Base Erosion Involving Interest Deductions and Other Financial Payments on 5 October, as part of the final package of BEPS actions.

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

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.

Some of the long-held uncertainties over what income should be recognised from US limited liability companies (LLCs) for UK tax purposes, in addition with the amount of double tax relief individual

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

The 13 papers covering the 15 actions in the G20/OECD Base Erosion and Profit Shifting (BEPS) project were released on 5 October, shortly before a meeting of the G20 finance ministers.

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).