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UK VAT

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Missing the Target

Can we still rely on EU?

Beware exceptions

Hat trick of VAT treats

Flawed approach to TOMS

VAT’s the difference?

Brexit challenges

Agent’s fees

‘Smudging it all over’

Choppy waters

Keeping up with the changes

Tax considerations for e-sports players

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Tax tip: NICs Readers’ forum: Concern about structure of proposed new scheme Readers’ forum: Too late to appeal assessments which may be invalid? Readers’ forum: Conundrum when advising both parties who are divorcing Readers’ forum: Does death of joint property owner cause a VAT problem?

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Suppressed sales resulted in a personal liability notice Information request was not proportionate Agreement did not constitute grant of an option No evidence to support claim for R&D costs Fields provide an amenity to the farmhouse

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Suppressed sales resulted in a personal liability notice This week's opinion: 16 May 2024 Upper Tribunal in RALC Consulting Ltd Upper Tribunal decision on HMRC’s appeal in CRC v Marlborough DP Ltd Reflections on demergers

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