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Background

As most readers will know, a VAT-registered business is required to account to HMRC for the VAT that it charges its customers (output tax), but (in most cases, at least) can cl

One of the measures in Finance Act 2019 (FA 2019), with effect from 7 November 2018, reforms the intangibles regime.

HMRC have extensive information powers. These are contained primarily within Finance Act 2008, Schedule 36.

The Office of Tax Simplification held a conference on 28 February, to discuss its current programme of work, where it might go next, and look back at some of its activities since formation in 2010.

On 13 February 2019 the Organisation for Economic Co-operation and Development (OECD) released a public Consultation Document on ‘Addressing the Tax Challenges of the Digitalisation of the Economy’

Background

At the time of writing, I was expecting to report on one of a number of IR35 cases involving TV personalities, whose appeals were heard during the course of 2018.

The risk of a no deal Brexit remains high at the time of writing this article (7 March 2019), even if there is some delay in the UK leaving the EU.

Background

I am not sure that I have ever covered a case on Aggregates Levy before. Although this might therefore represent a first, I suggest you do not get too excited.

Profit Fragmentation: transfer pricing for SMEs?

New legislation to tackle profit fragmentation was first proposed at Autumn Budget 2017.

On 12 February, Her Majesty the Queen gave Royal Assent to Finance Act 2019. The new Act is 328 pages long – which sounds bad until we recall previous Finance Acts more than twice as long.