June 19, 2019
VAT and domestic reverse charge in the construction industry: update
Earlier this year, we covered the Construction Services Domestic Reverse Charge (“CSRDC”) and the...
June 19, 2019
Profits, gains and income: which is which and why it matters.
David Whiscombe revisits a question as old as Income Tax itself. “Income Tax, if...
June 18, 2019
Taxes on buying and owning a property
If you’re buying a property, it’s essential to consider tax. Getting it right can...
June 17, 2019
It ain’t over ’til the VAT lady sings: production costs at the Royal Opera House
A decision was recently reached at the First-tier Tribunal (“FTT”) in the case of...
June 14, 2019
Private dance tuition: VAT exemption available?
Over the years, the First-Tier Tribunal (“FTT”) has decided on a wide variety of...
June 6, 2019
Moving thoughts: employee secondment and tax
David Whiscombe comments on temporary relocation. When an employee is temporarily seconded elsewhere, significant...
June 4, 2019
A Fortnight in Fintech: Facebook, FCA, handbags and subway rides
Where finance meets technology, interesting things are guaranteed to happen. We’ve been keeping an...
June 4, 2019
Granular detail: tax relief and grain stores
HMRC’s restrictive definition of “storage silo” has been successfully challenged. It may result in...
June 4, 2019
EIS and SEIS: the potential and the pitfalls
HMRC has released its latest statistics for the Enterprise Investment Scheme (EIS) and Seed...
May 31, 2019
VAT and property transactions – advise with care!
The Court of Appeal (“COA”) has released an interesting decision in the case of...
May 28, 2019
VAT default surcharge – and there’s more!
In March 2019, we covered the case of Porter & Co and its unsuccessful...
May 23, 2019
Overseas VAT reclaim – time limits are not enforceable!
A recent decision from the Court of Justice of the European Union (“CJEU”) –...