Monthly Archives: April 2014

Coffee Chains, Tax and Customer Reaction

Non-EU internet companies and coffee chains making money out of the UK but not paying UK tax if they can legally avoid it – just keeps rumbling on. The latest twist I’ve seen is a customer returning their loyalty card … Continue reading

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Singapore Taxpayers File Tax Returns Earlier

Tax fans should be applauding the good citizens of Singapore. I hear that the Inland Revenue Authority of Singapore, IRAS, is thrilled that 75% of taxpayers, that is, 4% more than last year, filed their tax returns by 1st April. … Continue reading

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Charity Donations and VAT – Lesson 1

As a tax barrister, people frequently ask me about VAT and charities. So, charity and tax fans please take note of this, from HMRC, the deceptively simple starting point for the complex issue of VAT and charities. A freely given … Continue reading

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French HGV Tax to Target “Foreign” Vehicles

So Ségolène Royal (France’s Ecology Minister) is thinking of a “levy” (tax fans will know what that euphemism means) on foreign (i.e. not French) trucks using France’s road network. I am inclined to agree with The National Federation of Transport … Continue reading

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China Improves Tax Breaks for Small Enterprises

China’s MoF (Ministry of Finance) has agreed that small and micro sized enterprises will be defined as having incomes up to RMB100,000 with effect from 1/Jan/14, up from the previous limit of RMB60,000. Such enterprises will now be able to … Continue reading

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HMRC’s policy on laboratory pathology services

I have been asked about pathology services and VAT recently. HMRC’s Brief 16/13 VAT gives clarification of their policy on VAT exempt laboratory pathology services provided by state-regulated institutions and this Brief can be found on their website. Eamon McNicholas … Continue reading

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Roald Dahl Museum (Part) Beats the Taxman

The Roald Dahl Museum and Story Centre has partly beaten the taxman in an appeal on VAT recovery. In the case decided last month, reported as [2014] UKFTT 398, one of the big issues was recovering residual VAT for producing … Continue reading

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