Seasonal tips: VAT saving opportunities
What are your biggest VAT memories of 2024? You will probably recall two major announcements.
Indirect Tax
Indirect Tax
Taxing emissions: VAT and voluntary carbon credits
A fundamental tenet of regulated emission trading schemes is that some businesses can reduce emissions at a lower cost t...
Coping with VAT forms: getting to grips with paperwork
HMRC has often claimed that big backlogs in issuing VAT registration numbers are caused by basic errors made by the appl...
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Fixed establishments: is the definition 'fixed' yet?
The repetitious nature of certain referrals to the Court of Justice of the European Union is perhaps a fact of life....
Tax evasion in retail: National Audit Office report
The National Audit Office (NAO) published its comprehensive report titled ‘Tackling tax evasion in high street and onlin...
Private school fees: The implications of new legislation for VAT
What changes are taking place on 1 January 2025?Fees charged by private schools to their pupils are currently exempt fro...
Employer provided nursery care: material financial responsibility
In recent years, there has been a growing interest in schemes that offer employer provided nursery places through arrang...
What next for VAT? How to levy taxes
Taxes have been around for a long time, though the way in which they are levied has changed somewhat over the centuries....
A global VAT One Stop Shop: boosting development
Digitalisation plays a crucial role in supporting development.
Northumbria Healthcare: when HMRC’s guidance is binding
In Tax Adviser (April 2024), I considered the Chelmsford City Council [2022] UKUT 149 (TCC) decision on whether local au...