Indirect Tax

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...

Debt due to the crown

The VAT system only works properly if input tax claimed by one business has been declared as output tax by another....

Cause and effect

On 26 May 2016, the Court of Justice delivered the long-awaited judgment in Case C-607/14, Bookit Limited v HMRC (Bookit...

Year by year

I was recently involved with a VAT problem that HMRC identified on a compliance visit, namely a difference in the sales ...