JRW get Biggar It is a great pleasure to introduce a brand new addition to the JRW team to you, agriculture and road haulage specialist David Clarkson. Highly experienced chartered accountant David Clarkson from Biggar joined the firm in September as a new Partner and we are delighted to announce that David will also be...

Is hiring golf clubs to a non-resident taxable? Q. We hire golf clubs to private individuals. A customer came into our shop last week and insisted that the fee for hiring a set of golf clubs for a week should not be subject to VAT because he is a US resident. He produced evidence of...