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Northumbria Healthcare: when HMRC’s guidance is binding
In Tax Adviser (April 2024), I considered the Chelmsford City Council [2022] UKUT 149 (TCC) decision on whether local authorities’ provision of sports services should fall outside the
Non-deductible input tax: when can a claim still be made?
True or false? Input tax cannot be claimed on any expenditure that relates to business entertainment.
The Border Target Operating Model: animal and plant products
For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2020 resulted in fundamental changes to the way goods are traded.
Ten important VAT concessions: are your clients missing out?
The proposed abolition of the special rules for furnished holiday lettings was a reminder that there are still many allowances and concessions in the tax legislation that can benefit our client
Umbrella company market update
The consultation on tackling non-compliance in the umbrella company market, which both the CIOT and LITRG responded to (see tinyurl.com/p9ankcs8), closed i
Capital goods scheme: the practical challenges
The capital goods scheme is all about fair play as far as input tax on major building projects is concerned.
The VAT treatment of private hire vehicles
Very little happened on Tax Administration and Maintenance Day, with just two documents issued and two further topics mentioned (see tinyurl.com/2dyr4n87
Compensation and termination fees: VAT treatment of payments
If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of self-employed sub-postmasters were sacked and forced to repay large sums o