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The UK government has announced that it is extending arrangements for simplified customs procedures to all UK ports, if Brexit takes place without a withdrawal agreement in place. 25 Mar 2019
LEGAL UPDATE: Two recent Upper Tribunal (UT) cases confirm that retailers who acquire goods on which the required duty has not been paid, or payment cannot be evidenced, can be liable for payment of that duty. In B&M Retail, the UT determined that... 25 Mar 2019
Businesses liable for value-added tax (VAT) in Gulf Cooperation Council (GCC) states will usually have to complete an apportionment exercise in order to correctly calculate the extent to which they are entitled to deduct the VAT they incur on their own purchases....
A VAT 'reverse charge', to be introduced in the UK for building and construction services with effect from 1 October 2019, is designed to combat VAT fraud in the building and construction sector. It will have significant impact on VAT compliance and cashflow....
The healthcare sector is complex with many industries producing, supplying and administering a broad range of healthcare and related goods and services.
International businesses trading in the United Arab Emirates (UAE), Kingdom of Saudi Arabia (KSA) and Bahrain now have to register for and account for value added tax (VAT) on qualifying transactions.
Aggregates levy is a UK tax on the commercial exploitation of rock, sand and gravel. It was introduced as an environmental tax to encourage the recycling of aggregate. However, in addition to applying to the quarrying industry, it often applies when aggregate...
This is one of a series of guides on issues connected to ring-fencing and banking reform faced by banks. Other guides cover issues such as asset transfers, employment, issues for directors, real estate, pensions, litigation, third party contracts...
A review of aggregates levy launched by the UK government should address "patchy and sometimes illogical aggregates levy exemptions which result in too many infrastructure projects being caught", an expert has said. 22 Mar 2019
A wait of up to a year for a case to be heard in the First-tier Tribunal (FTT) was described as "frankly unacceptable" by the High Court in England. 20 Mar 2019
Our indirect tax team combines the expertise and experience of lawyers, tax advisers, accountants, former in-house heads of indirect tax and ex HMRC officers. From such a broad pool we are able to offer advice which is bespoke, accurate and commercially aware.
More about VAT & indirect taxes