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Kate Roberts

Kate Roberts is an indirect tax adviser at EY LLP and was awarded the Victor Durkacz medal for the highest mark in the May 2013 CTA UK VAT advisory paper. She can be contacted by email

ARTICLES
Trapped by TOMS

The scheme can affect firms outside the holiday sector

28 October 2014
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Tax tip: VAT on a supplier invoice Readers’ forum: Mitigating tax on death Readers’ forum: From the frying pan into the fire? Readers’ forum: Do separate payments prevent a VAT registration problem? Readers’ forum: Should French-based chef charge VAT on services?
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In brief: 25 April 2024 New VAT relief proposed for business charitable donations Statutory due diligence to tackle non-compliant umbrella companies VAT treatment of private hire vehicles under consultation Forty-five strong specialist team targets IR35 cases
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Property, including woodland, is entirely residential Time in gaol is no reasonable excuse RALC Consulting IR35 case returns to the First-tier Tribunal High Court would have allowed rectification Satisfaction of a debt does not constitute recovery
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Property, including woodland, is entirely residential Time in gaol is no reasonable excuse This week's opinion: 25 April 2024 Time to get involved in MTD testing HMRC resources used to fight HICBC penalties
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