A grey area of VAT
Here is an opening question: on which particular aspect of the VAT legislation will HMRC normally (possibly always) refu...
Features
Features
Are you going to be, Revenue, fair?
On 12 December 2002, the Court of Appeal handed down its decision in the case of Mansworth (HM Inspector of Taxes) v Jel...
Mortgage lenders – verification of income for clients
Members regularly feed back to us the problems they have when assisting clients with mortgage applications....
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Tribunal fees – a tax on justice
Editor’s note: the government response was published on the 17th December 2015 and the author has kindly agreed to prepa...
Offshore Penalties
There was a time when penalties were relatively simple.
Chair's view, Issue 1
In this first edition, we reflect on some of the changes, enacted and proposed, which have come our way....
Improving large company tax compliance
There have been a number of changes recently to the way in which HMRC is seeking to work with large businesses, in parti...
Exemption in the public interest
A recurring conflict in VAT law arises between the conferring of exemption from VAT on services regarded as being in the...
Chair's View, Issue 4
On a sombre Friday morning a week or so ago I found myself in a Whitehall office overlooking Parliament Square, listenin...
Growing SMEs
Taxation seems to be moving to the top of the political agenda in the UK.