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What will be the significance of a shipment of goods that arrives in GB from 1 January 2021 that has a value of less than £135?

Wherever you might sit in the spectrum of views on climate change, the UK has legally committed itself to reaching a 100% reduction in net greenhouse gas emissions by 2050, using 1990 as the baseli

Although the UK officially left the EU on 31 January, the status quo on trading arrangements continued after this date.

There are probably few subjects in the world of VAT that cause as many headaches as the transfer of a going concern (TOGC) rules. Is a business being sold or just individual assets?

Subject to the usual caveats about making generalisations, tax disputes can typically be divided facts are.

Pensfold, a Cayman Islands company, bought a small farm in 2017 with the intention of developing it into an eco-agritourism business.

When asking what supplies will be subject to 5% VAT between 15 July 2020 and 12 January 2021, it is logical to divide the changes into three different categories:

Time passes very quickly. And somewhat surprisingly, it is now ten years since a radical change was made to EU laws regarding the VAT treatment of services supplied to overseas customers.

In the March 2020 budget, Chancellor Rishi Sunak announced that from 1 December 2020, certain supplies of digital reading content ('e-publications') would be zero-rated 'just in time for Christmas'

In these uncertain times, businesses will need to do all they can in the economic downturn caused by Covid-19 (however long that may last) not just to keep afloat, but to keep cash flowing through