Publications

VAT default surcharge – beware!

In Porter & Co (TC 07028), a decision released on 6 March 2019, a...

Making Tax Digital and VAT: getting ready for April

Making Tax Digital (MTD) for VAT is imminent. VAT-registered businesses with a taxable turnover...

DIY VAT Housebuilders Scheme: appeal disallowed, but only just

This appeal, that of Mr David Cosham ([2019] UKFTT TC06985), concerned electric blinds installed...

Women, let’s look at the real issue: it’s still a man’s world

As I sit browsing social media, I find myself becoming more and more cynical...

The other deadline: year-end tax planning

In the excitement (not sure that’s the right word, but we’ll go with it...

2018/19 year-end strategies

As the end of the tax year draws closer, it is important to review...

Auto enrolment in 2019: minimum contributions are changing

Millions of employees have been automatically enrolled in a workplace pension since auto enrolment...

Retained payments and deposits: how the VAT treatment is changing

Retained payments and deposits: how the VAT treatment is changing Revenue and Customs Brief...

VAT’s a piece of cake? Pulsin brownies and zero rate

Was the sale of “Raw Choc Brownies”, which had been treated as standard rated...

To Eat or not to heat? Hot food and VAT rates

Was Eat Ltd supplying “hot” food liable to VAT at the standard rate, or...

Incredible journey from one-man band to far-reaching powerhouse

Anyone visionary and disciplined enough to start a business with one employee and to...

Proptech’s promise: how technology is changing the property industry

For decades, the property industry has been labour intensive. Data on property is not...