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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...
Advance notification of UK VAT registrations for non-established EU businesses
In 2019, several hundred EU businesses, which are not established in the UK, applied for advance notification of UK VAT ...
Making Tax Digital survey results
We recently closed our Making Tax Digital survey and have set out below some of the findings.
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Latest briefings
VAT: domestic reverse charge for construction and building services – what is happening during the deferral period?
In the last stakeholder meeting with HMRC in November, attendees considered the arising action points:...
Making Tax Digital for VAT updates
MTD for VAT is now in full swing, with the first stagger 3 returns submitted in October, and the first deferred monthly ...
Indirect Taxes Conference 2019
International VAT Wendy Andrews from Bishop Fleming looked at the practical aspects of international VAT for UK busines...
No-deal Brexit: Transitional Simplified Procedures
What are Transitional Simplified Procedures? Transitional Simplified Procedures (TSPs) provide simplifications and ease...
VAT Groups: individuals, partnerships and Scottish partnerships can now join
Background In July 2015, within the judgment of the joined cases Larentia + Minerva (Case C-108/ 14) and Marenave (Case...
Partial exemption and the capital goods scheme: call for evidence response
HMRC released a call for evidence on 18 July to explore ways to improve the operation of
Brexit: Economic Operator Registration and Identification numbers
Background: current pre-Brexit position for VAT and customs duty for EU trading in goods As a member state, the UK is i...