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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

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

Since the entry into force of the UK-EU Trade and Cooperation Agreement just over a year ago, two issues have dominated discussions between the UK and EU: fishing licences and the Northern Ireland

What are the basic rules of partial exemption?

If the man on the Clapham omnibus knows anything about VAT, he probably knows that Jaffa Cakes are zero-rated but that chocolate biscuits are standard-rated as confectionery.

Personal tax
Tax rates and allowances for 2022/23

The relaxation of the lockdown rules hopefully means that staff  and customers will be able to get together for a decent Christmas party this year. Hurrah!

I enjoyed the comment of the judge in th e recent Court of Appeal decision in the VAT case of Royal Opera House Covent Garden Foundation v HMRC [2021] EWCA Civ 910): 

A client came to see me recently explaining that he and his wife were in the process of buying an old Victorian terraced house in West London, as a replacement of their main residence, in