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Tax Articles

Useful articles concerning Tax and business that may be of use to the business professional and people learning the ropes. Articles are Tax in nature and are picked for their interest and informative content to you the business oriented person. We hope some of these articles are useful to your business and contribute to your success and understanding.


  1. HM Revenue and Customs Brief 45/14 - devolution of Landfill Tax to Scotland

  2. HM Revenue and Customs Brief 44/14 - VAT on pension fund management services

  3. HM Revenue and Customs Brief 43/14 - VAT on pension fund management costs

  4. Autumn Statement 2014 speech

  5. HM Revenue and Customs Brief 42/14 - Integration of HMRC claims in insolvencies

  6. HM Revenue and Customs Brief 41/14 - Aggregates Levy credits in Northern Ireland

  7. HM Revenue and Customs Brief 39/14 - liability catering - education

  8. HM Revenue and Customs Brief 40/14 - recovering tax credits overpayments

  9. Commission relating to insurance is not always exempt

  10. Intention versus Contract terms - an important VAT decision for high value contracts

  11. HM Revenue and Customs Brief 38/14 - compulsory charge on single use carrier bags in Scotland

  12. HM Revenue and Customs Brief 37/14 - VAT grouping rules

  13. HM Revenue and Customs Brief 36/14 - VAT liability of a food item

  14. HM Revenue and Customs Brief 35/14 - Decision on calculating deductible VAT

  15. HM Revenue and Customs Brief 33/14 - reporting Payment Protection Insurance

  16. The VAT refund Scheme for museums and galleries

  17. Supplies of Education - VAT Exempt or Not

  18. Card handling services go to Europe

  19. HM Revenue and Customs Brief 34/14 - VAT Retail Export Scheme

  20. HM Revenue and Customs Brief 32/14 - VAT policy on holding companies


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