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The VAT liability of services supplied by doctors has been subject to much confusion since the rules changed in 2007, and even though nearly ten years has passed since the changes were introduced,

A separate morning session was dedicated to Customs Duty issues, dominated by Brexit and chaired by Jeremy White, a barrister at Pump Court Tax Chambers and regular presenter at CIOT conferences.&n

Business / non-business

As an alternative, it was suggested that the talk could have been entitled Economic and noneconomic activity (for VAT purposes).

In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

The facts of the case

In May 2008, the taxpayer (‘Mr Hardy’) entered into a contract to purchase a leasehold property, with a view to renting it out.

Following the decision to leave the European Union this summer, the property market is a swiftly changing landscape, but not necessarily for the worse.

This year’s anti avoidance legislation comes against the backdrop of the automatic information exchange agreements which have been entered into between 101 countries: 54 are exchanging by 2017 and

In recent years governments have enacted multiple regimes that compel the automatic exchange of financial account holder information between tax authorities.

HMRC introduced the Worldwide Disclosure Facility (WDF) on 5 September 2016 for individuals and companies to disclose undeclared UK taxes in relation to offshore assets.

One of the novelties of the penalty provisions found in FA 2007, Sch 24 (penalties for inaccurate tax returns etc) is the opportunity for some penalties to be suspended.