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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. When Is A Horse Like A Second Hand Car

  2. New Planning Rules - Equalisation Of Value

  3. HM Revenue and Customs Brief 2/15-VAT grouping rules and the Skandia judgement

  4. HM Revenue and Customs Brief 1/15 Tonnage Tax - qualifying ships and flagging

  5. HM Revenue and Customs Brief 49/14-VAT Prompt Payment Discounts

  6. Golf club article

  7. Spanish rule change

  8. HM Revenue and Customs Brief 48/14 - asset claims on Common Agricultural Policy reform

  9. HM Revenue and Customs Brief 47/14 - Intrastat arrival threshold from 1 Jan 2015

  10. HM Revenue and Customs Brief 46/14 - Changes effecting VAT Mini One Stop Shop

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

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

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

  14. Autumn Statement 2014 speech

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

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

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

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

  19. Commission relating to insurance is not always exempt

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


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