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An inhibit is a flag set on the HMRC VAT computer at Southend to suspend payments shown as due to a taxpayer that would otherwise be repaid automatically in the normal way.

In HMRC v Royal College of Paediatrics and Child Health et al [2015] UKUT 0038 (TCC), the Upper Tax Tribunal considered a situation in which there was no assertion of abuse of VAT law, but

Unlike other tax regimes, one cannot simply apply to HMRC for an appropriate registration to carry on an excise business.

If you asked 100 accountants to name the trickiest VAT subject they deal with, I think that at least 90 would refer to ‘land and property’ transactions, with emphasis on the procedures of the optio

The mini one-stop shop (MOSS) went live on 1 January 2015, although it is still an optional means of accounting for VAT on digital services.

HMRC are increasinglychallenging the commerciality of arrangements that are in place to recover VAT incurred on transaction fees.

This article looks at trends in VAT planning and compliance in the past, in current times, and where those trends may be heading in the future from the perspective of the VAT profession’s approach

I always enjoy telling the tale about a client who was completing his VAT return online and didn’t realise that HMRC’s very helpful computer automatically completes Box 3 (total output tax, that is