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Many years ago, HM Customs and Excise’s Revenue Duties Divisions found themselves relocated from the South Bank of the Thames to the south bank of the River Irwell.

VAT on deals involving three parties has always been a hotbed of potential problems. It is a classic case of how things can go wrong in the shark infested waters of the nation’s favourite tax.

On 14 October, the Public Accounts Committee (PAC) opened an inquiry into the COVID-19 Employment Support Schemes; namely the Coronavirus Job Retention scheme (CJRS), and the Self-Employment Income

The ATT, CIOT and LITRG have responded to the Office of Tax Simplification’s (OTS) review looking for evidence of the emerging trends and tax implications of hybrid and distance working (

In this article, we summarise the main points from meetings of various groups that took place this autumn, which are attended by CIOT, LITRG and ATT volunteers.

The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day. The government will not be cutting the previously enacted rates of corporation tax.

Older readers will remember the famous catchphrase of the late entertainer Bruce Forsyth with his game show quip that ‘points make prizes.’ As far as the new penalty regime for submitting late VAT

Honeymoon (noun): A holiday or trip taken by a newly married couple. Or any early harmonious period in a relationship, especially the first month.

The government has proposed a scheme of ‘top-up payments’ to be made to those earning around or below the personal allowance who do not receive tax relief on pension contributions to net pay arrang

1 January 2023 will be a massive date in the VAT calendar. The longstanding and very draconian default surcharge regime will be replaced by a new system to penalise late payments of VAT returns.