Challenges for charities: some common questions
Our charity is not registered for VAT but the total income is close to the annual £85,000 threshold.
Indirect Tax
Indirect Tax
UK imports and exports: the impact of Brexit
HMRC estimated that the number of businesses importing or exporting would rise from 250,000 prior to Brexit to 400,000 a...
The long-term options for the taxation of vehicles
One of the hot topics in taxation is what we should do to replace fuel duty.
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The treatment of vouchers: when does VAT become payable?
For years, the VAT treatment of vouchers has asked searching questions of businesses, advisers and perhaps even tax auth...
Value added tax: is it time to leave the flat rate scheme?
My previous article for Tax Adviser about the flat rate scheme was published in July 2019.
Introducing VAT liabilities: a wrong turn for supply classification
The Court of Appeal judgment in HMRC v Gray & Farrar International LLP [2023] EWCA Civ 121 may seem inconsequential ...
Changes in the UK tax system: the power of statistics
One of the spin-off benefits of the Budget is that it gives us the opportunity to have a broader look at the UK tax syst...
Artificial intelligence: transforming the world of indirect tax
The recent wave of media coverage on artificial intelligence (AI) following the launch of ChatGPT and other ‘generative ...
Upcoming EU VAT changes from 2025: untangling the puzzle
Readers will no doubt be aware that VAT in the UK celebrated its 50th birthday this year, having first been introduced w...
Mixed supply challenges: apportioning output tax
VAT and mixed supplies is a hotbed topic that has probably perplexed HMRC’s policy teams more than most other issues....