Transaction flows and systems challenges
This year’s ATT/CIOT indirect taxes conference covered charities, VAT grouping, intercompany transactions, holding compa...
Indirect Tax
Indirect Tax
Location, location
For UK VAT purposes, the starting point is the ‘basic rule’ for determining the place of supply of services....
Most popular reads
Latest briefings
Should I register voluntarily?
It is usually clear whether a business should register for VAT as soon as it starts trading.
The VAT toolkit
The DIY builder’s scheme is one of three that allow the refund of VAT incurred on particular types of building work....
Think again
On February 25th the highest German tax court, the Bundesfinanzhof (BFH), decided on the VAT implications of an EC chain...
Chair's view, Issue 3
It has been a busy and exciting time of course for practitioners of late.
Digitalising VAT
The completion of the digital single market is cited as one of 10 political priorities for the European Commission....
In the margins
Selling goods on the internet has increased dramatically in recent years.
This is not a drill!
Excise duty fraud, particularly in beer and wine, is a significant problem for the Exchequer and legitimate businesses....