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....
Indirect Tax
Indirect Tax
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...
Don't panic!
The historic EU referendum vote certainly delivered a shock to the country – whichever way you voted....
Most popular reads
Latest briefings
Cry to let
Landlords could be forgiven for perhaps feeling a little persecuted by the government of late.
Year by year
I was recently involved with a VAT problem that HMRC identified on a compliance visit, namely a difference in the sales ...
An extra layer of complexity
Following an announcement in the November Autumn Statement and a subsequent consultation process, legislation has been i...
What's on, June 2016
Events CIOT Indirect Taxes Conference – 27 September 2016 The annual CIOT conference on Indirect Taxes will be held at...
Chair's View, Issue 5
An undemocratic, unaccountable system run by faceless administrators, claiming to represent the people and to offer Euro...
The VAT Album
Whatever the result of this month’s referendum, it is unlikely we will give up that most European of taxes: VAT....