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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).

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.

With 2017 now just months away, which President would you like? Trump or Clinton? Which candidate might provide a “nicer” US tax system in the future? 

Since being elected in 2014, the intention of the Modi Government has been to promote India as an attractive business destination.

In twenty years of working in transfer pricing I cannot remember a time when the subject commanded as high a profile as it does now.