Our changed approach to EU law: the impact on VAT
The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.
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Zero rated and exempt sales: getting the paperwork right
Two cases recently heard in the First-tier Tribunal have given us an important reminder about VAT and record-keeping: if...
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Group financing arrangements: tackling hybrid mismatches
One of the key targets of the G20 led Base Erosion and Profit Shifting project was multinational groups that exploited d...
In-house tax professionals: how to operate within the business
No two years in tax are ever the same.
A sustainable future: the role of environmental tax strategies
In my experience working in the tax functions of FTSE 100 companies, in professional service firms and speaking to other...
The acquisition of domicile of choice: HMRC's changing approach
There has been another success for HMRC at the First-tier Tax Tribunal in relation to a taxpayer’s domicile status (Shah...
Loss carry back rules: the case of Civic Environmental Systems
When writing this article, I was reminded of my article ‘What a carry back’ in the January 2020 issue of Tax Adviser....
The Retained EU Law (Revocation and Reform) Act 2023: a significant diminishment
In February 2021, I wrote a Tax Adviser article, ‘EU withdrawal a half-hearted separation’ (see tiny
The hidden economy: how to improve compliance
Improving tax compliance so more people file correctly and on time is one of HMRC’s key aims.