UAE VAT on Staff Benefits: Six Cases You Can Still Claim
FTA Decision 17 of 2026 took effect on 1 October. It names six cases where input VAT on employee expenses stays recoverable, and the proof each one needs.
Tax takes
Opinionated pieces on tax work: grey-zone R&D claims, SEIS edge cases, UK-UAE cross-border planning, and the PCRT/ICAEW documentation standards as I'm actually living them in practice.
Tax takes
UAE Free Zone vs Designated Zone: Why the Gap Costs 9%
The FTA's TAXP010 guidance confirms a VAT Designated Zone is not automatically one for Corporate Tax. What UAE free zone distributors need to check now.
The Duty to Correct Already Existed. Now It Costs 20 Years
HMRC's draft duty to correct is read as a new obligation. Section 118(6) TMA 1970 already required it. The draft swaps one word, and six years becomes 20.
Withdrawing a Tax Appeal Is Final. Even When You Were Misadvised
An agent's email withdrew a £233,013 VAT appeal. Section 85(4) made it final after 30 days, and the 28-day reinstatement letter arrived two months late.
UAE Master File and Local File: What the FTA Expects
UAE transfer pricing documentation explained: the AED 200m threshold, what goes in each file, which transactions to include, and the 30-day FTA deadline.
UAE Corporate Tax: Who Counts as a Director or Officer?
FTA Clarification CTP010 redefines director and officer for UAE corporate tax. Job titles no longer decide it, and the wrong call costs you a deduction.
Foreign Tax Credit UAE: Claim It Before It's Forfeited
UAE corporate tax credits foreign tax you already paid, but only up to the UAE tax on that income. Anything above the cap is forfeited, not carried forward.
UAE Corporate Tax Exemption: New Deadlines From 15 September
The FTA replaced its corporate tax exemption rules on 15 September 2026. Funds, foundations and government-owned subsidiaries face new application deadlines.
UAE VAT: New Input Tax Rules Start on 1 October 2026
Cabinet Decision 149 amends the UAE VAT Executive Regulation from 1 October 2026. Cash payments, staff housing and composite supplies all change for input tax.