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
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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
Finance (No.2) Bill 2023-24: LITRG briefing high income child benefit charge changes
Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:
Local authorities: VAT on income generating activities
In 2020, the First-tier Tribunal handed down its initial decisions in three linked appeals: Chelmsford City Council (2020) UKFTT 433 (TC); Midlothian
Simplifying and modernising HMRC’s income tax services: summary of responses
The consultation sought views on three main areas: increased digitalisation of HMRC correspondence; improvements to the flow and timeliness of PAYE information; and reviewing the Income Tax Self As
HMRC call for evidence: enquiry and assessment powers, penalties and safeguards
The call for evidence (see tinyurl.com/2p9km4sz) is extensive and wid
Cash-based businesses: a claim that profits were overstated
Having just passed the 20th anniversary of the first of my monthly case reports and seeing that the official publication date of this article is 1 April, I thought I would write about a case in
Reverse charge accounting: when is it relevant?
Many advisers will agree that a fundamental weakness of the VAT system is that 5% or 20% tax will be charged by some suppliers who will not declare or pay it on a return submitted to HMRC.
Scottish taxes: the progress of continuing devolution
This article outlines the range of tax powers devolved to Scotland, the 2024/25 Scottish Budget proposals, the wider funding package of which Scottish taxation is a part, progress (or otherwise