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The fundamental principle of VAT (so much so that it is the basis of the name of the tax) is that each party in a chain of supplies is required to hand over the tax in relation to the extent to whi

Life without worrying about VAT might be an attractive thought for many small business owners.

On 13 July 2017, after representations from many professional bodies and stakeholders (including CIOT, ATT and LITRG), the Financial Secretary to the Treasury, Mel Stride, announced a relaxation in

In November’s Technical Newsdesk we highlighted that, following new anti-money laundering legislation, most trusts are now required to retain a written record of their beneficial owners.

Chaired by Michael Conlon QC, he introduced an impressive line-up of speakers covering topics such as practical VAT and Customs duty issues expected to flow from the rapidly approaching “Brexit”, a

HM Revenue & Customs (HMRC) issued, earlier in the year, new guidelines on the VAT free supply of vehicles to customers with disabilities that require the use of wheelchairs or stretchers to mo

Legislation introduced in June 2017 requires most trusts to retain a written record of their beneficial owners.

In one of David Attenborough’s TV programmes, he featured a giraffe being stalked by a pair of lions but, despite their cunning trap the giraffe escaped and the lions left empty-handed.

The extensive Treasury consultation ‘Financing growth in innovative firms’ considers the lack of effective supply of patient capital, current interventions and potential solutions.

There’s an old saying that ‘two’s company and three’s a crowd’.