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Where has the time gone? Somewhat incredibly, it is almost exactly four years sincethe reverse charge rules for the construction industry were introduced on 1 March 2021.

I enjoy quoting the famous line of the late comedian Eric Morecambe when he was making a mess of playing the opening bars of Grieg’s piano concerto.

A fundamental tenet of regulated emission trading schemes is that some businesses can reduce emissions at a lower cost than others, and the atmosphere is indifferent to the source of emiss

AI for Tax is a new short course designed to help kick start AI learning.

What are your biggest VAT memories of 2024? You will probably recall two major announcements.

Sadly, complaints against professionals brought by clients or the regulator are an increasing fact of professional life.

HMRC has often claimed that big backlogs in issuing VAT registration numbers are caused by basic errors made by the applicants when they complete Form VAT 1.

The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life.

The National Audit Office (NAO) published its comprehensive report titled ‘Tackling tax evasion in high street and online retail’ on 9 September 2024 (see

In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrangements between employers, nurseries, a scheme provider and employees (who