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....
Indirect Tax
Indirect Tax
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...
Ten important VAT concessions: are your clients missing out?
The proposed abolition of the special rules for furnished holiday lettings was a reminder that there are still many allo...
Most popular reads
Latest briefings
Capital goods scheme: the practical challenges
The capital goods scheme is all about fair play as far as input tax on major building projects is concerned....
The VAT treatment of private hire vehicles
Very little happened on Tax Administration and Maintenance Day, with just two documents issued and two further topics me...
Compensation and termination fees: VAT treatment of payments
If any reader is still unaware about the basic facts of the Post Office Horizon saga, the outcome was that hundreds of s...
VAT exemption on insurance: no longer a safe bet?
Just what is insurance?
Local authorities: VAT on income generating activities
In 2020, the First-tier Tribunal handed down its initial decisions in three linked appeals: Chelmsford City...
Cash-based businesses: a claim that profits were overstated
Having just passed the 20th anniversary of the first of my monthly case reports and seeing that the official publication...
Reverse charge accounting: when is it relevant?
Many advisers will agree that a fundamental weakness of the VAT system is that 5% or 20% tax will be charged by some sup...