Article by Jeremy Woolf, updating his explanation of the BarDIRECT scheme in the light of Agassi v Robinson (click here)

Back issues of Indirect TaxVoice

Issue 111
VAT news summary
News from the Courts
Conference 2009
VAT rate change and time of supply rules
Representations: bulk and specialist information powers

Issue 110
VAT news summary
Representations: HMRC powers and working with tax agents
AEO update
News from the Courts

Issue 109
2008/09 exam awards
News from the Courts
Revocation of an option to tax
Senior Accounting Officer obligations
VAT news summary

Issue 108
News from the Courts
Deloitte's customs duty survey
Export Control System changes
VAT news summary

Issue 107
HMRC on cross-border VAT changes
HMRC's update on VAT Online
EMCS newsletters update
News from the Courts

Issue 106
Invitation to apply for fellowship
Representations: payments repayments and debt
New place of supply of services rules
News from the Courts
SAD, safety and security

Issue 105
Hugh Mainprice
Representations: compliance checks
News from the Courts
Representations: filing and paying on time and interest
Deregulation of maritime transport
Representations: place of supply of services

Issue 104
News from the Courts
Single Authorisation
Local authority funding
The VAT Package
TURN becomes EORI

Issue 103
PBR: VAT rate change
The reverse charge for public bodies
Security for duty
News from the Courts

Issue 102
International trade
IIT joins CFE
Public bodies and VAT
News from the Courts
VAT and property – new Sch 10

Issue 101
Engagement letters
News from the Courts
Conference 2008
Local authorities and off-street parking
AEO process in practice

Issue 100
News from the Courts
Distortion of competition (car parking) – further thoughts
Multi-Annual Strategic Plans

Issue 99
SDLT current issues
Distortion of competition (car parking)
Customs duty – royalties under MUS agreements
News from the Courts
VAT on death of a partner

Issue 98
New Schedule 10
The VAT Online Service
Tribunals reform
News from the Courts
Excise Movement and Control System

Issue 97
News from the Courts
Commission's anti-fraud proposals
Penalties for incorrect returns
Interim payments of input tax claims
Excise duty changes 2005-2007

Issue 96
Money laundering
The three-year cap
Customs duty – sales for export
TOGC consultation
News from the Courts
Excise duty changes 2005-2007

Issue 95
Letters of engagement
VAT and financial services
GSP rules on preferential origin
Excise duty changes 2005-2007
News from the Courts

Issue 94
Bob Davies is VATRat of the Year
VAT on insurance and financial services
International supply of services
News from the Courts

Issue 93
HMRC's National Advice Service
Representations – voluntary disclosures
Representations – clearances and advance agreements
International supply of services
Council meeting, October 2007

Issue 92
Conference 2007 report
Customs duty – GIR 5b
Representations – repayments and debt
News from the Courts
VAT in Malta

Issue 91
News from the Courts
Examination awards pictures
Representations – how to take part
Representations – responses from Government
Customs duty – review of NCTS

Issue 90
Council
News from the Courts
Environmental taxes
AEO update
Representations – penalties for incorrect returns

Issue 89
Representations – Finance Bill 2007
Customs duty – the tax base for import VAT
Insurance premium tax
Editorial Board
Regulation – money laundering
Charitable buildings concession
News from the Courts

Issue 88
VAT treatment of water supplies
Representations – a new Management Act
News from the Courts
Representations – modernised criminal investigation powers

Issue 87
Commentary on the Isle of Wight Council case
Authorised Economic Operator
News from the Courts
UK insurance premium tax update

Issue 86
Customs duty – recent classification cases, part 2
VAT and leases
News from the Courts
JVCC minutes, November 2006 meeting

Issue 85
Customs duty – recent classification cases, part 1
News from the Courts
Dick Duty (customs duty)
VAT and charities, part 2
JVCC terms of reference

Issue 84
Customs duty – Euro-Med origin arrangements
News from the Courts
VAT and property developments
VAT and charities, part 1

Issue 83
Modular examinations explained
Conference 2006 report
VAT and partnerships,nominees and trustees
News from the Courts
Customs duty – recent valuation cases

Issue 82
Fighting VAT fraud
Examination awards pictures
Services connected with immovable property
News from the Courts
Customs duty – general rules of interpretation

Issue 81
Administration of customs laws in the EU
VAT aspects of agriculture, part 2
Representations – beneficial ownership of land
News from the Courts
VAT and golf clubs, part 1

Issue 80
Representations – Finance (No 2) Bill 2006
Commentary on the Isle of Wight Council case
Place of supply – the Zurich case
VAT and golf clubs, part 1
VAT aspects of agriculture, part 1
News from the Courts

Issue 79
Dick Duty (customs duty)
News from the Courts
Representations – rewrite of Schedule 10
Representations – review of online services
VAT and corporate structures (part 4)
2005 examination prizewinners

Issue 78
News from the Courts
VAT and corporate structures (part 3)
Professional ethics and money laundering
Litigation: costs and the Agassi case
VAT and employees' fuel
Excise duty fraud

Issue 77
VAT and corporate structures (part 2)
Representations – TOGCs; and medical services
HMRC on VAT and financial services
World Trade negotiations
News from the Courts

Issue 76
Authorised Economic Operators
News from the Courts
Dick Duty (customs duty)
Representations – TOGC relief
VAT and corporate structures (part 1)

Issue 75
Conference 2005 report
News from the Courts
HMRC merger – by HMRC
Human rights
Representations – the insurance exemption

Issue 74
VAT Compliance Diploma
SDLT and partnerships
VAT and double tax treaties
News from the Courts
Customs duty: textiles

Issue 73
Inward processing relief
News from the Courts
Ministerial Statement on Customs prosecutions
SDLT Disclosure Regulations

Issue 72
VAT administration – the standard audit file
Anti-fraud measures
News from the Courts
Representations – HMRC powers

Issue 71
Landlords,status changes and assignment of debt arrears
Answers to questions commonly asked by students
Representations – disclosure of VAT avoidance schemes
News from the Courts
News about CPE requirements
Commentary on the Greenalls Management case
Dick Duty (customs duty)

Issue 70
London City Bond
Money laundering
News from the Courts
Changes to the examination syllabus
Representations on the option to tax

Issue 69
Dick Duty (customs duty)
Representations – HMRC enforcement powers
Option to tax consultation
Commentary on the Isle of Wight Council case
An unusual approach to VAT fraud

Issue 68
Representations – plea for members’ views
Joint and several liability (part 3)
EU VAT compliance
News from the Courts
World trade

Issue 67
Working Together
News from the Courts
Joint and several liability (part 2)
Hobby or business?
Cross-border shopping

Issue 66
Dick Duty (customs duty)
Joint and several liability (part 1)
VAT and the place of supply of services
Excise news
News from the Courts

Issue 65
Disclosure update
2004 Indirect Taxes Conference report
News from the Courts
World trade

Issue 64
Examination prize-giving pictures
News from the Courts
Cross-border shopping
Representations on the disclosure regime

Issue 63
JVCC meeting April 2004
Aggregates levy
Local authorities (special legal regimes)
Betting and gaming duties
News from the Courts

Issue 62
Dick Duty (customs duty)
Landfill tax basics
Origin rules
News for students
News from the Courts
World trade

Issue 61
Budget 2004 and TOGCs
2003 examination results
News from the Courts
Budget 2004: duties changes
Money laundering
Northern Branch meeting January 2004
Land and property pitfalls

Issue 60
The Return of Dick Duty (customs duty)
News from the Courts
Intra-EU movement of goods
Partnerships, stamp duty and SDLT
World trade
JVCC meeting January 2004
Working Together

Issue 59
Practical climate change levy issues
Intra-EU movement of goods
Death, VAT and TOGCs
Attribution of input tax to actual and intended supplies
News from the Courts
World trade

Issue 58
Northern Branch meeting October 2003
2003 Indirect Taxes Conference report
Introduction to climate change levy
News from the Courts
World trade