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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 CIOT has responded to HMRC’s request for proposals to improve the effectiveness of IR35, including transferring liability from the personal service company (PSC) to the engager and changing the

LITRG, the ATT and CIOT responded to an HMRC consultation which proposed removing home-to-work travel and subsistence tax relief for a worker engaged through an employment intermediary and who is s

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.

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

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).

In August 2014 HMRC undertook an informal consultation on withdrawing their guidance in the Employment Income Manual at paragraph 64120 that in some circumstances the proceeds of a sports testimoni