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

One of the great desires of the European Commission is to take control over corporate taxes across the European Union.

The tax year ends

US election in November? Had you heard? Thinking about tax for the American in the UK, does the election matter? Perhaps. Is it the only thing on the agenda?

The CIOT sub-committees perform a significant role in responding to technical developments: in particular to the myriad proposals for legislative changes that arrive in the form of consultation doc

Anyone who is asked to write about the Worldwide Disclosure Facility (or ‘WDF’) soon finds themselves musing on the meaning of the term ‘Facility’.

The publication by HMRC of the consultation document on 17 August 2016 setting out new sanctions for those who design, market or facilitate the use of tax avoidance arrangements that are ultimately

The international tax agenda has been dominated for the last three years by BEPS – base erosion and profit shifting.