What is a disbursement?
The idea for this article was prompted by a recent First-tier Tribunal case partly won by the taxpayer about whether a c...
Indirect Tax
Indirect Tax
Stock in trade
UK businesses that trade goods with businesses in other EU Member States presently benefit from certain VAT accounting s...
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Over Baked
Residential property has been highly politicised for some time, and successive governments have grappled with the ‘housi...
Entity identity
I t seems to me that buy-to-let landlords have had some challenging tax issues to deal with in recent times....
Focusing the picture
As all will be aware, VAT was introduced into the UK more than 40 years ago in 1973 and it is often referred to as being...
A new category
The flat rate scheme (FRS) has been an important part of the VAT system since April 2002, and has saved thousands of pou...
Indirect Taxes Conference – VAT stream
Business / non-business As an alternative, it was suggested that the talk could have been entitled Economic and nonecon...
Customs duty: Brexit and the Union Customs Code
A separate morning session was dedicated to Customs Duty issues, dominated by Brexit and chaired by Jeremy White, a barr...