Insights


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April 22, 2010

VAT on Postal Services – Potential Refund Claim?


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Following a legal challenge to the scope of the postal services exemption applied in the UK, the European Court of Justice (ECJ) has confirmed that Royal Mail, as the operator

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April 15, 2010

Taxman gets tougher…..


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A story reported recently in the national press is a clear example of the new tough line HM Revenue & Customs are adopting. A self-employed individual without an accountant calculated

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April 7, 2010

Stop Press on Furnished Holiday Lets!


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As you are probably aware, Labour planned to scrap the beneficial treatment of furnished holiday lets (“FHL”) from 6 April 2010.  Under the existing rules, FHL were treated as a

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March 23, 2010

Potential For VAT Recovery On Business Entertainment


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A recent opinion from the European Court of Justice (ECJ) has cast doubt on the rule that VAT on business entertainment costs cannot be reclaimed. The Advocate General (an officer

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March 22, 2010

Tax Residency


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February 2010 has seen the latest decision in the battle between Robert Gaines-Cooper and HMRC. Twenty or so years ago Mr Gaines-Cooper contends that when he purchased a home in

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February 22, 2010

Online Fraud – please stay alert!


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We have received several cases of attempted phishing by fraudsters against clients. These have all, so far, taken the form of an unsolicited email which states that there is some

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February 3, 2010

HMRC penalties – Disproportionate?


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A recent VAT Tribunal case Enersys Holdings UK Ltd has highlighted the potential to revisit penalties charged by HMRC where the penalty is disproportionate to the error made. In this

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January 28, 2010

Offshore planning


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I am sometimes amazed where people get their advice from.  I was at a seminar this week and was told, over coffee, by one of the businessmen there that he

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January 22, 2010

Company Car Fuel Update


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Mileage rates from 1 December 2009: In TT140 we reported on the new rates to be used for paying the fuel-only element to employees who claim for business miles driven

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December 22, 2009

Expected changes to VAT rate and compliance


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Expected VAT changes from 1 January 2010 There are a number of changes to VAT legislation which are expected to come into effect from 1 January 2010 which readers need

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December 15, 2009

Ho-Ho-Ho


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With Christmas nearly upon us, I thought it would interest readers to know some of the tax rules that surround some Christmas traditions at work. Firstly, the Christmas party: Ordinarily,

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December 3, 2009

I Hate The Tube


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I hate the tube, and before anyone says I am not “environmentally friendly” and only using a car to travel around, I do like using the buses (although I have

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