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CIOT Indirect Taxes Conference – 27 September 2016

The annual CIOT conference on Indirect Taxes will be held at the Hilton Hotel Park Lane on 27 September 2016.

I have a client who is eligible to join the scheme and will save a lot of tax compared to normal VAT accounting. He has asked if he can backdate his entry to create an extra tax windfall.

Whatever the result of this month’s referendum, it is unlikely we will give up that most European of taxes: VAT.

In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC.

On 17 March 2016, the the Court of Justice of the EU (CJEU) delivered its judgment in Aspiro SA (C-40/15) concerning the VAT liability of claims handling services.

Here is an opening teaser: what is the difference between a UK business selling £40,000 of goods each year to customers in Denmark who are not VAT-registered (usually private individuals) compared

Towards the end of 2015 the G20 finance ministers met in Lima to endorse the final package of measures outlining consensus actions under the Base Erosion and Profit Shifting (BEPS) project, which w

Generally, fully taxable businesses are entitled to recover their input VAT. However, this right is restricted for some businesses, including those that are partly or fully exempt.

The continual growth of internet shopping was evidenced in the US on 30 November 2015, known as Cyber Monday, when online sales soared above $3bn, breaking the record set only three days earlier on

Here is an opening question: on which particular aspect of the VAT legislation will HMRC normally (possibly always) refuse to give a written ruling?