A stop to looping
Following the case of Hastings Insurance Services Limited v HMRC [2018] UKFTT 27 (TC) (see below), the Government announ...
Indirect Tax
Indirect Tax
Careful review
With the United Kingdom’s departure from the European Union stumbling indecisively towards a hard Brexit, this article l...
Spotlight on construction
The introduction of the VAT domestic reverse charge (‘reverse charge’) for organisations working in the construction ind...
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Turbulent seas
Following a raft of successive piecemeal changes to the Capital Gains Tax (‘CGT’) regime over the years (see the article...
Real estate structures
In recent years the amount of UK real estate in ‘foreign’ ownership has become a topic of political sensitivity....
Hey Praesto!
Background As most readers will know, a VAT-registered business is required to account to HMRC for the VAT that it char...
Input tax challenges
There are a number of expenses incurred by a business which can present a genuine input tax challenge for many advisers:...
Where are we now?
The risk of a no deal Brexit remains high at the time of writing this article (7 March 2019), even if there is some dela...
Ready for action
At the time of writing, the government has faced a number of defeats in the House of Commons on several versions of thei...
Countdown to MTD for VAT
What is the starting date for MTD? MTD takes effect for VAT periods beginning on or after 1 April 2019 for most VAT reg...