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...
Indirect Tax
Indirect Tax
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...
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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...
Non-deductible input tax: when can a claim still be made?
True or false? Input tax cannot be claimed on any expenditure that relates to business entertainment....
The Border Target Operating Model: animal and plant products
For Great Britain’s businesses, the UK’s withdrawal from the EU single market and customs union at 11pm on 31 December 2...