On 1 October, the VAT domestic reverse charge comes into effect for the building and construction industry as part of a government clamp-down on VAT fraud. The reverse charge does not change the VAT liability: it changes the way that VAT is accounted for. In future...
Negotiating the VAT rules is a complex business. But one recent tax tribunal case – which the taxpayer won – made more entertaining reading than many.Afternoon tea is one of those quintessentially British institutions, its beginnings usually traced to one...
