The Conservative government’s latest policy reversals
The new Chancellor, Jeremy Hunt, was appointed on 14 October and the first announcement came on the same day....
Indirect Tax
Indirect Tax
The 2022 party conferences: a bloody battleground
Honeymoon (noun): A holiday or trip taken by a newly married couple.
Late VAT returns: points will lead to penalties
Older readers will remember the famous catchphrase of the late entertainer Bruce Forsyth with his game show quip that ‘p...
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The new penalty regime for late VAT payments starts on 1 January 2023
1 January 2023 will be a massive date in the VAT calendar.
Is activity deemed to be business or non-business for the purposes of VAT?
HMRC recently issued Revenue and Customs Brief 10 (2022) (see bit.ly/3BJGVvr), explaining its new interpretatio...
Post Brexit trade: the changes to tax on importing and exporting goods and services
Brexit introduced some important changes to the tax aspects of importing and exporting goods and to a lesser extent, ser...
The conflict between national heritage rules and complex VAT legislation
Work to listed buildings is complex with specialist buildings needing specialist tradesmen.
A donation for VAT purposes: no-strings attached giving
There’s an old saying that ‘there’s no such thing as a free lunch.’ Fortunately, that is not always the case, and charit...
Disposal of shares: Is the BLP test dead?
In 1995, the European Court of Justice issued its judgment in BLP Group plc (Case C-4/94).
VAT savings tips for SMEs: practical ways to improve cash flow
VAT is often the forgotten tax. Charge VAT on your sales and claim it back on your expenses. Submit and pay a return onc...