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For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps even tax authorities.

My previous article for Tax Adviser about the flat rate scheme was published in July 2019.

The Court of Appeal judgment in HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 may seem inconsequential – a case about a niche sector, apparently answered by clause 1 of th

One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax system, armed with up-to-date reporting and forecasting.

The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative AI’ programs poses some interesting questions for the future of indirect tax.

The recently published Skidmore report, ‘Mission Zero’ – an independent review of net zero chaired by Rt Hon Chris Skidmore OBE MP – sets out the recommended actions for the UK to transition to its

Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced when the UK joined the European Economic Community in 1973.

VAT and mixed supplies is a hotbed topic that has probably perplexed HMRC’s policy teams more than most other issues.

After the tax rises from the 2022 changes, the Spring Budget reduces tax by about £13 billion in 2023-24 and each of the two years’ after.

As is well known, the whole point of the Northern Ireland Protocol was to prevent a hard border on the Island of Ireland, separating the UK from the EU as a result of Brexit.