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When the UK introduced VAT in 1973, it was permitted for some types of supply to be zero-rated if this was considered desirable for defined social purposes and to the benefit of the consumer.

Imagine this: you are a clothes retailer who gives your staff a quarterly allowance of free clothing. They will wear some of the items while on duty and some will be used away from work only.

Oh dear! A case involving a dispute over VAT of £22,750 was eventually decided in the Court of Appeal, where legal costs must surely have far exceeded the disputed amount in question.

This article discusses the latest trends and developments in indirect tax around the world and what business leaders should watch out for in 2015 
and beyond.

It is often the case that a tax dispute is resolved between HMRC and the taxpayer by mutual agreement; that is, without the matter being formally determined by the tribunals or the courts.

The Upper Tribunal decision in Project Blue Limited v the Commissioners for HMRC [2014] UKUT 0564 (TCC) is a must-read decision for anyone who advises on stamp duty land tax (SDLT).

A panel view

Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski, the Chair of the Conference, Mike Arno

This is the report of a case that did not reach the First-tier Tribunal (FTT).

For a business, the ability to trade cross border can open up many new markets and opportunities.

In my article ‘Avoiding a trip up’ in February’s Tax Adviser, I highlighted how, when completing a VAT return relating to an overseas transaction, different boxes are checked depending on whether i