Disposal of shares: Is the BLP test dead?
In 1995, the European Court of Justice issued its judgment in BLP Group plc (Case C-4/94). ...
In 1995, the European Court of Justice issued its judgment in BLP Group plc (Case C-4/94). ...
VAT is often the forgotten tax. Charge VAT on your sales and claim it back on your expenses. Submit and pay a ...
Aligned with the global focus on environmental, social and governance (ESG) issues, and with the aim of stimul...
Emissions trading is a market based approach to controlling the production of carbon dioxide and other greenho...
The starting point with any supply of goods or services in the UK is that they are subject to VAT at 20%. ...
Since the entry into force of the UK-EU Trade and Cooperation Agreement just over a year ago, two issues have ...
If the man on the Clapham omnibus knows anything about VAT, he probably knows that Jaffa Cakes are zero-rated ...
What are the basic rules of partial exemption?
The relaxation of the lockdown rules hopefully means that staff and customers will be able to get together fo...
Personal taxTax rates and allowances for 2022/23