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HMRC recently issued Revenue and Customs Brief 10 (2022) (see bit.ly/3BJGVvr), explaining its new interpretation of the legislation about whether an activity is

Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, services, in and out of the UK.

Work to listed buildings is complex with specialist buildings needing specialist tradesmen.

There’s an old saying that ‘there’s no such thing as a free lunch.’ Fortunately, that is not always the case, and charities receive sizable no-strings attached donations from many benefac

In 1995, the European Court of Justice issued its judgment in BLP Group plc (Case C-4/94).

VAT is often the forgotten tax. Charge VAT on your sales and claim it back on your expenses. Submit and pay a return once a quarter. End of story.

Emissions trading is a market based approach to controlling the production of carbon dioxide and other greenhouse gases.

Aligned with the global focus on environmental, social and governance (ESG) issues, and with the aim of stimulating the market in recycled plastic, the plastic packaging tax came into force in the

In October 2021, the OECD/G20 Inclusive Framework on BEPS reached an agreement on a two-pillar solution to reform the international tax framework in response to the challenges of digitalisation.

The starting point with any supply of goods or services in the UK is that they are subject to VAT at 20%.