Disposal of shares: Is the BLP test dead?
In 1995, the European Court of Justice issued its judgment in BLP Group plc (Case C-4/94).
In 1995, the European Court of Justice issued its judgment in BLP Group plc (Case C-4/94).
VAT is often the forgotten tax. Charge VAT on your sales and claim it back on your expenses. Submit and pay a return once a quarter. End of story.
Emissions trading is a market based approach to controlling the production of carbon dioxide and other greenhouse gases.
Aligned with the global focus on environmental, social and governance (ESG) issues, and with the aim of stimulating the market in recycled plastic, the plastic packaging tax came into force in the
The starting point with any supply of goods or services in the UK is that they are subject to VAT at 20%.
Since the entry into force of the UK-EU Trade and Cooperation Agreement just over a year ago, two issues have dominated discussions between the UK and EU: fishing licences and the Northern Ireland
If the man on the Clapham omnibus knows anything about VAT, he probably knows that Jaffa Cakes are zero-rated but that chocolate biscuits are standard-rated as confectionery.
Personal tax
Tax rates and allowances for 2022/23
The relaxation of the lockdown rules hopefully means that staff and customers will be able to get together for a decent Christmas party this year. Hurrah!