Cash back
HMRC are increasinglychallenging the commerciality of arrangements that are in place to recover VAT incurred on transact...
Features
Features
Losing the original
The recent case of Chadda, Nash and Moroney v HMRC [2014] UKFTT 1061 (TC) (Chadda) gives rise to a number of interesting...
Howzat for complicated?
Despite the involvement of many tax professionals with local sports clubs, both voluntarily and as fee earners, the ques...
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The imitation game
The Tax Law Rewrite Project ran from 1996 until 2010. Its aim was to recast the tax statutes in a format that would be e...
Where next for VAT?
This article looks at trends in VAT planning and compliance in the past, in current times, and where those trends may be...
Avoiding a trip up
I always enjoy telling the tale about a client who was completing his VAT return online and didn’t realise that HMRC’s v...
A move in the right direction?
The taxation of employment related securities (ERS) has always been complicated and when an internationally mobile emplo...
Not so last year
The Liechtenstein Disclosure Facility (LDF) has operated for five years and is due to expire on 5 April 2016....
La peine quotidienne
In my article ‘The rise and fall of Christine Perrin’ in the August 2014 issue of Tax Adviser – which concerned the case...
