Caught in the claw
Can you think of three situations in the VAT world when the relevant time period to consider is more than four years?...
Can you think of three situations in the VAT world when the relevant time period to consider is more than four years?...
Many practitioners will have typical self-employed sole trader and partnership clients who rely mainly on their own skil...
The basic 1.5% charge In general terms, clearing is the process of reconciling purchases and sales of financial instrum...
The Tour Operators’ Margin Scheme (TOMS) which is used by tour operators to calculate how much VAT they owe, is an EU sc...
The DASVOIT (disclosure of avoidance schemes for VAT and other indirect taxes) rules came into effect on 1 January 2018,...
Professor Mark Drakeford AM is the Cabinet Secretary for Finance in the Welsh government.
Following the Wales Act 2014, the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Act 2017 received Ro...
For many tax advisers, references to VAT and flat-rates remind one of the rules which permit many VAT traders to operate...
There was great excitement before Budget day that the Chancellor intended to slash the VAT registration threshold from £...
Presumptions of distortion of competition following ‘NRA’ Notwithstanding the NRA Judgment, HMRC have twice recently –...