VAT on digital services: Changes to MOSS
In Brief Coming into effect on 1 January 2019, HMRC has published legislation making two changes to the VAT mini one st...
Indirect Tax
Indirect Tax
The long and winding road
Post-Brexit trading models – the long and winding road! ‘A cold coming we had of it /Just the worst time of the year / ...
Additional properties
The 1% surcharge for non-residents might be coming! Stamp Duty Land Tax (SDLT) on residential property has become very ...
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An impressive start
As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first...
Budget 2018 round-up
Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy....
Finding your way
The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape...
More back and forth
Getting down to business One of the fundamental pillars of VAT is the concept of ‘business’.
The steps to take
My last article on a practitioner’s view of Making Tax Digital was pub
Back to blue
Thankfully from a complexity perspective, FA 2003 s 75A (s 75A) only applies to SDLT and there are no equivalent provisi...
Is there consideration?
Many readers will know that I question HMRC’s optimistic view that MTD will significantly reduce VAT errors when it is i...