This week's opinion

I hope that all our readers had a good summer break. Now that most of us are back at our desks thoughts start to turn to what will happen in the tax world in the months ahead.

We have the Budget to look forward to and the usual speculation and rumour mill is already hard at work predicting what Philip Hammond will say. But Brexit will dominate as we approach the crunch date. Some of the contingency plans for a no-deal exit have been published and these create some difficult issues – in particular users of the VAT MOSS scheme will need to take some decisions on what they must do.

VAT practitioners will be busy because not only will they be grappling with Brexit but they also have the spectre of Making Tax Digital looming. I am still concerned that despite the best efforts of commentators...