Since 1927 the leading authority on tax law, practice and administration

Scott Harwood

Scott Harwood is a VAT partner at RSM UK. He can be contacted by email: Scott.Harwood@rsmuk.com.

ARTICLES

Exemption upheaval

Boehringer Ingelheim – what are the implications of the Upper Tribunal’s decision for the VAT treatment of pharma rebate schemes?

Doctoring VAT

We’ve got the power

A financial black hole

Single or multiple?

Controlling the umbrella

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READERS' FORUM premium icon

Readers’ forum: VAT and Indian tax challenge Readers’ forum: Trust me, I’m in control Readers’ forum: Back from New Zealand Readers’ forum: Better late than never New queries: 17 September 2026

TAX JUST GOT COMPLICATED. HERE’S HOW TO MAKE IT SIMPLE.
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New queries

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to: taxation@lexisnexis.co.uk.

NEWS

English mayors to have power to set overnight visitor levies HMRC refines online self-assessment registration service Temporary zero rate applies to domestic electricity Guidance on new anti-avoidance information notices Extend penalty relaxation to people joining MTD next April, says ATT

Third slide

Deadline dates for October 2026

CASES

Offshore company was a contractual shell Capital repayment was within transactions in securities regime Underdeclarations wholly attributable to director Taxpayer was beneficially entitled to the property Company was controlled in the UK

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