Details are emerging of a new electronic customs system to record imports of goods between the UK and the EU and between Northern Ireland and the rest of the UK after the end of the Brexit transition period. How will it work, and will it be ready on time?

5 minutes

The Chancellor has used tax changes in the Summer Statement to get people spending again. We review what has been proposed and what has not.

6 minutes

The First-tier Tax Tribunal has ruled that careers-coaching services provided to international students are not subject to VAT as the individuals are ‘usually resident’ outside the UK. Although the provider won the argument in principle, it had not kept sufficient records to prove that residence was normally outside the UK and has to account for VAT on some contracts.

5 minutes

A recent change in government messaging suggests that the autumn budget will combine targeted tax reliefs and incentives with tax increases. However, final decisions will not be made until the financial impact of the forthcoming lockdown easing has been assessed. What happens next?

4 minutes

Following Marcus Rashford’s campaign for free school meals to continue through the 2020 summer holidays, there is a big focus on the issue of ‘holiday hunger’. As data from the Food Foundation highlights that over 200,000 children have skipped a meal due to lack of access to food during lockdown, we ask the question: should the “coronavirus summer food fund” be made permanent and if so, could a ‘fat tax’ fund it?

3 minutes

With the coronavirus restrictions biting hard, many businesses turned to the financial assistance made available by the Government. But there are concerns that not all have fully understood the terms and conditions that apply.

4 minutes