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COVID-19: VAT update
Since our last update we have a new temporary reduced rate of VAT, more clarity on the VAT implications of the Eat Out t...
Revenue and Customs Brief 8 (2020): Change to partial exemption VAT treatment
HMRC have published the long-awaited Revenue and Customs Brief 8 (2020): Change to partial exemption VAT (https://tinyu...
COVID-19: easements and issues to consider for indirect tax
Although the VAT return payment deferral period ended on 30 June 2020, there are still COVID-19 easements and issues to ...
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Latest briefings
Looking ahead at indirect tax after the Brexit transition period
The government has published its policy paper, '
Turning a new leaf
In the March 2020 budget, Chancellor Rishi Sunak announced that from 1 December 2020, certain supplies of digital readin...
VAT: Call-off stock: updated HMRC guidance and administrative changes
The European Commission updated Article 17a of the Principal VAT Directive with effect from 1 January 2020 as part of it...
COVID-19: Further updates for indirect tax
Further to the COVID-19 measures for indirect tax
COVID-19: Indirect tax announcements
The government has announced a deferral of VAT payments, an extension to the MTD soft landing on digital links and easem...
VAT: delays with HMRC error corrections processing
HMRC’s VAT Error Correction team, which deals with processing VAT errors that do not fulfil the threshold tests to adjus...