An incoherent outcome
The Upper Tribunal decision in Project Blue Limited v the Commissioners for HMRC [2014] UKUT 0564 (TCC) is a must-read d...
Indirect Tax
Indirect Tax
The future of VAT
A panel view Donato Rapondi, the head of the TAXUD team responsible for VAT, together with Peter Dylewski...
Caught Ashby, bowled Gordon
This is the report of a case that did not reach the First-tier Tribunal (FTT).
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Inhibited thinking?
An inhibit is a flag set on the HMRC VAT computer at Southend to suspend payments shown as due to a taxpayer that would ...
Minimalist approach
In HMRC v Royal College of Paediatrics and Child Health et al [2015] UKUT 0038 (TCC), the Upper Tax Tribunal considered ...
A refreshing change
Unlike other tax regimes, one cannot simply apply to HMRC for an appropriate registration to carry on an excise business...
Getting to grips with the option to tax
If you asked 100 accountants to name the trickiest VAT subject they deal with, I think that at least 90 would refer to ‘...
Concession shopping
The mini one-stop shop (MOSS) went live on 1 January 2015, although it is still an optional means of accounting for VAT ...
Cash back
HMRC are increasinglychallenging the commerciality of arrangements that are in place to recover VAT incurred on transact...
Where next for VAT?
This article looks at trends in VAT planning and compliance in the past, in current times, and where those trends may be...