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Taxpayers have encountered some long-term and severe delays in some areas of HMRC’s VAT customer services, and this has included services related to the option

The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

In the Office of Tax Simplification (OTS) report ‘Value added tax: routes to Simplification’ (tinyurl.com/4w8pa5wt) published in 2017, re

HMRC have modernised the application process for a partial exemption special method (PESM), with the recent launch of an online application (tinyurl.com/ykztm6

In my article ‘A golden contract’ in the February 2020 issue of Tax Adviser, I discussed the Upper Tribunal’s decision in favour of the taxpayer in the case of Cobalt Data Centre 2 LLP

The CIOT and ATT, as well as other stakeholder representatives, have been collating member feedback and making submissions to HMRC highlighting the difficulties and errors experienced with the new

The Construction Industry Scheme (CIS) is a tax withholding and reporting regime that applies to payments from contractors to subcontractors, made under contracts which include construction operati

Prior to the UK’s exit from the EU, UK businesses importing goods from the EU would have self-accounted for the tax due on the goods in their VAT return under the acquisition VAT rules.

Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outstanding consideration and the transfer by the vendor of the land interest

Although no decision has been made on whether an online sales tax will be introduced, should the proposal be taken forward, the tax receipts generated by the tax would be used to fund relief to eli