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.
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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.