News

Reverse Charge for Construction Services June 2018

Reverse Charge for Construction ServicesThe Construction Sector is the latest sector to become subject to reverse charge accounting rules. Read more...

Hastings Insurance Services - Place of Supply April 2018

Place of Supply - Right to deduct input taxHastings ('H') provided insurance broking services to a connected offshore provider of insurance Advantage ('A'). Read more...

LIFE Services - UT Decision is kiss of death for non-regulated welfare providers March 2018

The UT's decision in the case of LIFE Services Limited [2017] UKUT 484 has been welcomed by HMRC as proof that the UK legislation is on all fours with the EU legislation concerning the provision of welfare services. Read more...

VAT Assessments - Technical Knockouts January 2018

VAT Inspections - Conduct of HMRC OfficersLast year's case "The Barty Party Company Limited" offers a timely reminder that HMRC officers must follow a strict protocol when conducting tax-payer enquiries. Read more...

Input Tax - Right to deduct - 3rd party beneficiary October 2017

The recent Bulgarian case (Sofia v 'Iberdrola Inmobiliaria Real Estate Investments' EOOD) highlights an interesting issue. Read more...

back to top