Features

Inhibited thinking?

An inhibit is a flag set on the HMRC VAT computer at Southend to suspend payments shown as due to a taxpayer that would ...

Minimalist approach

In HMRC v Royal College of Paediatrics and Child Health et al [2015] UKUT 0038 (TCC), the Upper Tax Tribunal considered ...

A refreshing change

Unlike other tax regimes, one cannot simply apply to HMRC for an appropriate registration to carry on an excise business...