Significant distortion of competition
Introduction Early in 2017, the CJEU handed down Judgment in National Roads Authority v Revenue Commissioners [C‑344/15...
Tax voice
Tax voice
A good and simple tax: a major step forward for India
Introduction In the last four years, India has seen a revolution in legislation, through the introduction of a new Comp...
Research and Development – addressing some of the uncertainty
The RDEC was introduced in Finance Act 2013 as the replacement for the superdeduction relief previously available to lar...
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Brexit – Moving beyond simple slogans
Introduction Untypical of a British Summer, the Government was (apparently) very busy with a stream of publications and...
2017 CIOT Indirect Taxes Conference
Chaired by Michael Conlon QC, he introduced an impressive line-up of speakers covering topics such as practical VAT and ...
Requirement to Correct
HM Revenue and Customs (HMRC) has focused heavily on offshore matters in recent years, but believes that a huge amount o...
Zero rated vehicles
HM Revenue & Customs (HMRC) issued, earlier in the year, new guidelines on the VAT free supply of vehicles to custom...
Errors in taxpayer documents
Clause 64 of the Finance Bill, which is now awaiting its second reading in the House of Lords on the 15th November and i...
Chair's View, Property Tax Voice, Issue 3
The gradual restriction of tax relief for finance costs paid by buy-to-let landlords on loans to purchase their rentable...
Land Transaction Tax
The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 received Royal assent on the 24 May 2017....