The VAT Album
Whatever the result of this month’s referendum, it is unlikely we will give up that most European of taxes: VAT....
Indirect Tax
Indirect Tax
Not so simple
I have a client who is eligible to join the scheme and will save a lot of tax compared to normal VAT accounting....
Scope of exemption
On 17 March 2016, the the Court of Justice of the EU (CJEU) delivered its judgment in Aspiro SA (C-40/15) concerning the...
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Latest briefings
Red card
In the October 2014 issue of Tax Adviser, I reviewed the Upper Tribunal’s decision in Leeds City Council v HMRC....
BEPS: the indirect tax impact
Towards the end of 2015 the G20 finance ministers met in Lima to endorse the final package of measures outlining consens...
Level playing field
Here is an opening teaser: what is the difference between a UK business selling £40,000 of goods each year to customers ...
Published differences
The continual growth of internet shopping was evidenced in the US on 30 November 2015, known as Cyber Monday, when onlin...
VAT's your purpose?
Generally, fully taxable businesses are entitled to recover their input VAT.
A grey area of VAT
Here is an opening question: on which particular aspect of the VAT legislation will HMRC normally (possibly always) refu...
Exemption in the public interest
A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the...