HMRC has announced a one-year delay to the introduction of the VAT domestic reverse charge for building and construction services. The reverse charge represents part of a government clamp-down on VAT fraud. According to the government, large amounts of VAT are lost...
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...
