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Background

HMRC has published a consultation called Strengthening the Tax Avoidance Disclosure Regimes for Indirect Taxes and Inheritance Tax.

Considering the current VAT system to be too complex and vulnerable to fraud, the European Commission published its VAT Action Plan on 7

The ATT’s VAT sub-group has been following the progress of several cases through the tribunal courts, namely Chilly Wizard Ice Cream Co Ltd VTD 19977, Calibre TAS Ltd VTD 20508,

Consultation on a Scottish replacement for air passenger duty

The Scottish government launched a public consultation on arrangements for a new tax to replace Air Passenger Duty (APD) in S

We raised with HMRC the issue of room hire and, in particular, room hire for weddings and similar events some while ago. Here is an update.

The judgment in Larentia and Minerva (Case C-109/14) concluded, inter alia, that national legislation limiting membership of VAT groups (or single taxable entities) to corporate bodies was

IOT’s European branch held its annual indirect taxes conference in London on 11 February.

HMRC has published a draft statutory instrument requiring the application of the ‘use and enjoyment’ rule to determine the place of supply of services comprising the repair of goods owned by insure

Tax Adviser readers will be familiar with the CIOT’s concerns arising from the Rapid Sequence case (see Richard Wild’s article, ‘When is the law not the tax’, Tax

Obtaining acknowledgement of an option to tax (OTT) can be crucial to property deals and transfers of going concerns in particular.