Archiving of HMRC manuals
HMRC say that Ocelot is more user-friendly for caseworkers, setting out information on a single platform with task-based procedural guidance that is easier to follow than the manual format.
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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
Making disclosures to HMRC: Guidance for CIOT members
Members may be asked by clients or potential clients to provide advice, guidance and support to enable the person or business to make a disclosure to HMRC.
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.