A wide view
Background Finance Act 2016 replaced the previous transactions in land (‘TIL’) rules with entirely new legislation, bro...
Features
Features
e=mc2
If you have looked at Schedule 15, FA 2016, you may have decided already that evening classes in e=mc2 would be preferab...
Family fortunes
In one of the first cases I ever argued before the (now defunct) General Commissioners, I had been instructed by the dir...
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Latest briefings
A new category
The flat rate scheme (FRS) has been an important part of the VAT system since April 2002, and has saved thousands of pou...
Anti-money laundering
Set out below are the answers to a couple of common issues faced by members in practice.
Indirect Taxes Conference – VAT stream
Business / non-business As an alternative, it was suggested that the talk could have been entitled Economic and nonecon...
Customs duty: Brexit and the Union Customs Code
A separate morning session was dedicated to Customs Duty issues, dominated by Brexit and chaired by Jeremy White, a barr...
Practice makes perfect!
On 18 March 2015, George Osborne announced the end to the tax return and painted a picture of a new digital relationship...
Brexit – the future of the UK and EU indirect tax systems
Put pithily, Paul noted that only three things can be said with certainty about the future for indirect taxes in the lig...
Partial exemption
For many companies and tax advisors partial exemption can be a daunting area of the VAT legislation and one that it is v...