Finding the way
Many practitioners will have typical self-employed sole trader and partnership clients who rely mainly on their own skil...
Indirect Tax
Indirect Tax
Clearance services
The basic 1.5% charge In general terms, clearing is the process of reconciling purchases and sales of financial instrum...
Taxing holidays
The Tour Operators’ Margin Scheme (TOMS) which is used by tour operators to calculate how much VAT they owe, is an EU sc...
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Latest briefings
Disclosure of tax planning – DASVOIT
The DASVOIT (disclosure of avoidance schemes for VAT and other indirect taxes) rules came into effect on 1 January 2018,...
Inspiring ideas
Professor Mark Drakeford AM is the Cabinet Secretary for Finance in the Welsh government.
Get ready for Deddf Treth Trafodiadau Tir
Following the Wales Act 2014, the Land Transaction Tax and Anti-Avoidance of Devolved Taxes (Wales) Act 2017 received Ro...
Down on the farm
For many tax advisers, references to VAT and flat-rates remind one of the rules which permit many VAT traders to operate...
Freezing the threshold
There was great excitement before Budget day that the Chancellor intended to slash the VAT registration threshold from £...
Distortion of competition – is Judicial review an effective remedy?
Presumptions of distortion of competition following ‘NRA’ Notwithstanding the NRA Judgment, HMRC have twice recently –...
Significant distortion of competition
Introduction Early in 2017, the CJEU handed down Judgment in National Roads Authority v Revenue Commissioners [C‑344/15...