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Land diversification: the complexity of supply
Farm diversification is, by definition, alternative land use – the supply of land for activities such as the provision of stables, the hire of riding schools and dog walking areas.
Fish and chip shops: a flawed HMRC investigation to cash-only businesses
In the more than 30 years that I have been in the tax profession, certain types of business have been seen as likely candidates for an old-fashioned ‘back duty’ investigation.
Investigating underpaid VAT: HMRC's best powers of judgment
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Imagine the following situation: you trade in the High Street as a retail outlet – let’s say, a restaurant – and have had a compliance visit from HMRC.
VAT in the digital age: the platform economy for services
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Over the last decade, the proliferation of technology and digitalisation has led to a rapid transformation of the economy.
Tax policy options: achieving net zero commitments
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The UK was the first major economy to enshrine its 2050 net zero commitment into law.
VAT errors and adjustments: some practical examples
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HMRC has recently introduced a new online form to correct errors made by a business on past VAT returns.
Electric vehicle company car schemes: the impact on employees and employers
Transport is the biggest source of greenhouse gas emissions and accounts for 27% of the UK’s total emissions according to figures published by the Department for Business, Energy and Industrial Str
New Alcohol Duty Bill: changes to the duty structure for alcohol
Many years ago, HM Customs and Excise’s Revenue Duties Divisions found themselves relocated from the South Bank of the Thames to the south bank of the River Irwell.