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 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