What if there is no Brexit deal
The paper issued by the Government on 23 August 2018 seeks to provide guidance for ‘UK businesses of the implications fo...
Indirect Tax
Indirect Tax
Solving the dwellings puzzle
Last summer, Summit Electrical Installations Limited (Summit) successfully challenged HMRC’s VAT policy on new build stu...
Getting your ducks in a row
With the revised timeline for Making Tax Digital (MTD) announced last year, the main priority for HMRC has shifted to th...
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Avoiding the post-Brexit freeze
The white paper on ‘The Future Relationship between the United Kingdom and the European Union’ published on 12 July 2018...
The status of Local Authority Trading Companies (LATCs) and similar wholly owned entities
Background In 2015 the CJEU in Saudaçor – Sociedade Gestora de Recursos e Equipamentos da Saúde dos Açores SA v Fazenda...
Looking closely
To pick up the story from the first article I wrote on VAT and property (‘Wor
Planning gain agreements
In autumn 2017, the CJEU handed down Judgment in Direktor na Direktsia Obzhalvane i Danachno-Osiguritelna Praktika – Sof...
Compulsory purchase orders: taxable supplies?
Aficionados of the minutiae of EU VAT law will be familiar with Article 13(1) of the EC Principal VAT Directive, which t...
Working it out
VAT and property challenges are often best explained with a practical case study.
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?...