Post-Brexit Customs Regime

With a Brexit deal still out of reach, the UK government has introduced the Taxation (Cross-border Trade) Act 2018 setting out the customs regime for when the UK finally leaves the European Union.  We consider its provisions and explain how it fits in with wider legislation. Read more

VAT and defined benefit schemes: taxing times ahead

This article examines the merits of the current claims against HMRC for repayment of VAT charged on the supply of investment management services to defined benefit pension schemes, and how scheme sponsors might restructure their arrangements in order to secure recovery of VAT on those services (if the current claims against HMRC prove unsuccessful). Read more