Partial exemption
For many companies and tax advisors partial exemption can be a daunting area of the VAT legislation and one that it is v...
Indirect Tax
Indirect Tax
Medico-Legal VAT Liabilities
The VAT liability of services supplied by doctors has been subject to much confusion since the rules changed in 2007, an...
Par for the course
Bridport and West Dorset Golf Club’s litigation was in respect of VAT on green fees, a point that was successfully concl...
Most popular reads
Latest briefings
Alas, poor Warwick!
In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if...
A changing ecosystem
Following the decision to leave the European Union this summer, the property market is a swiftly changing landscape, but...
Trading overseas
When businesses buy and sell overseas, the nature of the transactions will determine the reporting and record keeping re...
The motor car challenge!
The issue of whether input tax can be claimed on new cars bought by a business has kept the courts busy for many years....
The devil is in the detail
The House of Commons briefing paper Tax after the EU referendum carried the statement ‘… the relative importance of VAT ...
Dragons defeated
The Court of Appeal has issued its eagerly anticipated judgement in the case of Longridge on the Thames v HMRC [2016] EW...
Steady as she goes
In his article on the tax implications of Brexit, Bill Dodwell (Tax Adviser, August 2016) dealt with the high level iss...