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Tax Barrister, Accountant. Eamon McNicholas is a highly experienced tax barrister and an accountant representing clients throughout London, the UK and Ireland. Eamon specialises in tax law, especially indirect tax, VAT and Duties Tribunals, environmental taxes, tax and human rights issues and tax and accounting with civil litigation. Advised and represented accountants in disputes and complaints. FMX Food v HMRC. Tax Points of Interest. UK Imports and Exports. The Human Rights Act 1988. Longridge on the ...

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Tax Barrister, Accountant. Eamon McNicholas is a highly experienced tax barrister and an accountant representing clients throughout London, the UK and Ireland. Eamon specialises in tax law, especially indirect tax, VAT and Duties Tribunals, environmental taxes, tax and human rights issues and tax and accounting with civil litigation. Advised and represented accountants in disputes and complaints. FMX Food v HMRC. Tax Points of Interest. UK Imports and Exports. The Human Rights Act 1988. Longridge on the ...

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Tax Barrister, Accountant. Eamon McNicholas is a highly experienced tax barrister and an accountant representing clients throughout London, the UK and Ireland. Eamon specialises in tax law, especially indirect tax, VAT and Duties Tribunals, environmental taxes, tax and human rights issues and tax and accounting with civil litigation. Advised and represented accountants in disputes and complaints. FMX Food v HMRC. Tax Points of Interest. UK Imports and Exports. The Human Rights Act 1988. Longridge on the ...

INTERNAL PAGES

eamonmcnicholas.com

1

Eamon's Tax Points of Interest

http://www.eamonmcnicholas.com/pointsofinterest.html

Tax Barrister, Accountant. Eamon is often asked about certain areas and themes within tax law and some of the issues are included here. Click on the following links to read more:. Construction Industry Scheme (CIS). VAT Investigations - HMRC Targeting Restaurant and Take-Away Trade. VAT and Motorcycle Instruction. Missing Trader Intra Community (MTIC) Issues and Fraud. Low Value Consignment Relief (LVCR) - Advice and Complications. Finance No.3 Act 2010 - Indirect Taxes. VAT Exempt Medical Services.

2

Boats and Taxation

http://www.eamonmcnicholas.com/boats.html

Tax Barrister, Accountant. Whether or not VAT is payable on a boat, or ship, can be a problematic area. The basic rule under VAT Act 1994 schedule 8 group 8 is that a boat or ship is zero-rated for VAT. But if it is under 15 tonnes or has been built, or adapted, for recreation or pleasure then it is standard rated. HMRC accept as zero-rate Dutch barges and similar boats designed and supplied for use as a permanent residence. See HMRC’s concession here.

3

Options to Tax

http://www.eamonmcnicholas.com/options.html

Tax Barrister, Accountant. VAT Traps and the Option to Tax Land. The main area an option to tax does not cover is dwellings, for example a shop above a flat in an otherwise opted building. But there are others too, like conversion to a dwelling or a relevant housing associations. Checking the Scope of the Option to Tax. Halifax Principle and Option to Tax. Halifax principle" on VAT and abuse of right arose out of a scheme for a financial institution. The whole option to tax area is very complicated and f...

4

Home

http://www.eamonmcnicholas.com/index.html

Tax Barrister, Accountant. Eamon McNicholas is a highly experienced tax barrister and an accountant representing clients throughout London, the UK and Ireland. Eamon specialises in tax law, especially indirect tax, VAT and Duties Tribunals, environmental taxes, tax and human rights issues and tax and accounting with civil litigation. Advised and represented accountants in disputes and complaints. FMX Food v HMRC. Tax Points of Interest. UK Imports and Exports. The Human Rights Act 1988. VAT on Health Care.

5

Accountant Representation and Defence

http://www.eamonmcnicholas.com/accountant.html

Tax Barrister, Accountant. 10 tips if you. Eamon has successfully advised and defended qualified accountants with issues relating to disputes, disciplinary tribunals and appeals procedures, including unfair professional dismissals. If you need legal advice you can contact Eamon who can take direct professional instructions (which is a highly cost effective way to get professional legal advice) or refer you to a solicitor as appropriate. Accounting Discipline 10 tips if you face a complaint.

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eamonmcnicholas.wordpress.com

VAT and Airport Shops | Eamon McNicholas, Tax Barrister, Accountant

https://eamonmcnicholas.wordpress.com/2015/08/14/vat-and-airport-shops

Eamon McNicholas, Tax Barrister, Accountant. Judicial Review not Granted over Private Landlord Tax. UK Treatment Denied and UK Pays for Euro-NHS – Anti UK Discrimination? Labour – Same Old Big Tax Big Waste →. VAT and Airport Shops. August 14, 2015. Tax Barrister, Accountant. Http:/ www.EamonMcNicholas.com. Tax Barrister, Accountant www.EamonMcNicholas.com. View all posts by Eamon McNicholas →. This entry was posted in Tax and Accounting News. And tagged airport shops. Leave a Reply Cancel reply.

eamonmcnicholas.wordpress.com

China Planning a Nationwide Property Tax | Eamon McNicholas, Tax Barrister, Accountant

https://eamonmcnicholas.wordpress.com/2015/08/09/china-planning-a-nationwide-property-tax

Eamon McNicholas, Tax Barrister, Accountant. Judicial Review not Granted over Private Landlord Tax. Greece to Use Banks to Collect VAT at Source. UK Treatment Denied and UK Pays for Euro-NHS – Anti UK Discrimination? China Planning a Nationwide Property Tax. August 9, 2015. Tax Barrister, Accountant. Http:/ www.EamonMcNicholas.com. Tax Barrister, Accountant www.EamonMcNicholas.com. View all posts by Eamon McNicholas →. This entry was posted in Tax and Accounting News. Leave a Reply Cancel reply.

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Eamon McNicholas, Tax Barrister, Accountant | www.EamonMcNicholas.com | Page 2

https://eamonmcnicholas.wordpress.com/page/2

Eamon McNicholas, Tax Barrister, Accountant. Judicial Review not Granted over Private Landlord Tax. Newer posts →. Breach of Taxpayer Confidentiality by HMRC. October 28, 2016. R (Ingenious Media Holdings and Another) v HMRC [2016] UKSC 54. Tax Barrister, Accountant. Http:/ www.EamonMcNicholas.com. EU Problems Ratifying Canadian Trade Deal and Brexit. October 16, 2016. Even if the CETA deal is eventually salvaged the lesson for the UK and Brexit is that the EU seems incapable of quickly ratifying any com...

eamonmcnicholas.wordpress.com

Labour – Same Old Big Tax Big Waste | Eamon McNicholas, Tax Barrister, Accountant

https://eamonmcnicholas.wordpress.com/2015/08/14/labour-same-old-big-tax-big-waste

Eamon McNicholas, Tax Barrister, Accountant. Judicial Review not Granted over Private Landlord Tax. VAT and Airport Shops. China Puts VAT on Fertilizer →. Labour – Same Old Big Tax Big Waste. August 14, 2015. Tax Barrister, Accountant. Http:/ www.EamonMcNicholas.com. Tax Barrister, Accountant www.EamonMcNicholas.com. View all posts by Eamon McNicholas →. This entry was posted in Tax and Accounting News. And tagged high tax high spend. Low tax low spend. VAT and Airport Shops. Leave a Reply Cancel reply.

eamonmcnicholas.wordpress.com

UK Treatment Denied & UK Pays for Euro-NHS – Anti UK Discrimination? | Eamon McNicholas, Tax Barrister, Accountant

https://eamonmcnicholas.wordpress.com/2015/08/10/uk-treatment-denied-uk-pays-for-euro-nhs-anti-uk-discrimination

Eamon McNicholas, Tax Barrister, Accountant. Judicial Review not Granted over Private Landlord Tax. China Planning a Nationwide Property Tax. VAT and Airport Shops →. UK Treatment Denied and UK Pays for Euro-NHS – Anti UK Discrimination? August 10, 2015. Tax Barrister, Accountant. Http:/ www.EamonMcNicholas.com. Tax Barrister, Accountant www.EamonMcNicholas.com. View all posts by Eamon McNicholas →. This entry was posted in Tax and Accounting News. China Planning a Nationwide Property Tax.

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eamonmcnicholas.com

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Tax Barrister, Accountant. Eamon McNicholas is a highly experienced tax barrister and an accountant representing clients throughout London, the UK and Ireland. Eamon specialises in tax law, especially indirect tax, VAT and Duties Tribunals, environmental taxes, tax and human rights issues and tax and accounting with civil litigation. Advised and represented accountants in disputes and complaints. FMX Food v HMRC. Tax Points of Interest. UK Imports and Exports. The Human Rights Act 1988. Longridge on the ...

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Eamon McNicholas, Tax Barrister, Accountant | www.EamonMcNicholas.com

Eamon McNicholas, Tax Barrister, Accountant. Labour – Same Old Big Tax Big Waste. August 14, 2015. Tax Barrister, Accountant. Http:/ www.EamonMcNicholas.com. Tax and Accounting News. High tax high spend. Low tax low spend. VAT and Airport Shops. August 14, 2015. Tax Barrister, Accountant. Http:/ www.EamonMcNicholas.com. Tax and Accounting News. UK Treatment Denied and UK Pays for Euro-NHS – Anti UK Discrimination? August 10, 2015. Tax Barrister, Accountant. Http:/ www.EamonMcNicholas.com. August 9, 2015.

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