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Barrister, Chartered Tax Adviser, Monckton Chambers, telephone: +44 (0)20 7405 7211, email: [email protected]

The devil is in the detail

The House of Commons briefing paper Tax after the EU referendum carried the statement ‘… the relative importance of VAT ...

Concession shopping

The mini one-stop shop (MOSS) went live on 1 January 2015, although it is still an optional means of accounting for VAT ...