Nichola Ross Martin's Tax Consultancy

A recent decision by the VAT tribunal means that the VAT: DIY Housebuilders and Converters VAT Refund Scheme applies to holiday homes.

As a result of a recent option by the Advocate General some businesses may be able to reclaim VAT previously declared on business gifts.

HMRC is inviting employers who have used lease premium schemes (with or without EBTs) to agree a financial settlement on the potential liabilities arising from use of such arrangements.

Confused as to what penalty applies and when because you are baffled by Statutory Instruments (SIs)? HM Revenue & Customs (HMRC) have published a "Road Map".

HM Revenue & Customs (HMRC) has highlighted details of a popular Stamp Duty Land Tax (SDLT) avoidance schemes in on its Spotlights pages.