Risk and reward
For a business, the ability to trade cross border can open up many new markets and opportunities. ...
Indirect Tax
Indirect Tax
Goods or services?
In my article ‘Avoiding a trip up’ in February’s Tax Adviser, I highlighted how, when completing a VAT return ...
Inhibited thinking?
An inhibit is a flag set on the HMRC VAT computer at Southend to suspend payments shown as due to a taxpayer t...
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Minimalist approach
In HMRC v Royal College of Paediatrics and Child Health et al [2015] UKUT 0038 (TCC), the Upper Tax Tribunal c...
A refreshing change
Unlike other tax regimes, one cannot simply apply to HMRC for an appropriate registration to carry on an excis...
Getting to grips with the option to tax
If you asked 100 accountants to name the trickiest VAT subject they deal with, I think that at least 90 would ...
Concession shopping
The mini one-stop shop (MOSS) went live on 1 January 2015, although it is still an optional means of accountin...
Cash back
HMRC are increasinglychallenging the commerciality of arrangements that are in place to recover VAT incurred o...
Where next for VAT?
This article looks at trends in VAT planning and compliance in the past, in current times, and where those tre...
Avoiding a trip up
I always enjoy telling the tale about a client who was completing his VAT return online and didn’t realise tha...