Why is VAT never neutral?

One of the most frustrating things about VAT is that it’s not neutral.  So what does that mean and why is VAT never neutral? Compared with company tax or income tax, or the “direct” taxes; VAT operates in a different way.  For example, if you own a...

Brexit and VAT and what about MOSS?

Brexit and VAT A lot of the coverage about Brexit has focused on the implications for the movement of people to and from the UK.  There has been very little about the implications of Brexit and VAT. But of course, the concept of the EU “Single Market”...

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