March 28, 2019
Directors’ costs: VAT recoverable?
A recent Court of Appeal (“CoA”) judgement released on the 11 March 2019, in...
March 25, 2019
Employment related securities: your company’s reporting requirements
Income tax and national insurance contribution (NIC) charges can arise for an employee or...
March 22, 2019
BKL and Leadership Through Sport & Business: working together
The partnership between a social mobility charity and a firm of chartered accountants is...
March 21, 2019
VAT default surcharge – beware!
In Porter & Co (TC 07028), a decision released on 6 March 2019, a...
March 20, 2019
Making Tax Digital and VAT: getting ready for April
Making Tax Digital (MTD) for VAT is imminent. VAT-registered businesses with a taxable turnover...
March 14, 2019
DIY VAT Housebuilders Scheme: appeal disallowed, but only just
This appeal, that of Mr David Cosham ([2019] UKFTT TC06985), concerned electric blinds installed...
March 8, 2019
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...
March 5, 2019
The other deadline: year-end tax planning
In the excitement (not sure that’s the right word, but we’ll go with it...
February 28, 2019
Auto enrolment in 2019: minimum contributions are changing
Millions of employees have been automatically enrolled in a workplace pension since auto enrolment...
February 27, 2019
Retained payments and deposits: how the VAT treatment is changing
Retained payments and deposits: how the VAT treatment is changing Revenue and Customs Brief...
February 27, 2019
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...
February 27, 2019
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...