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HMRC Indirect Tax Non-Statutory Clearance Team
What is a non-statutory clearance? Where there is no provision in legislation for HMRC to provide a statutory clearance...
One year deferral announced for the VAT domestic reverse charge for construction services
The domestic reverse charge was scheduled to be introduced from 1 October 2019; this has now been deferred to 1 October ...
Domestic reverse charge for construction services: anti-fraud measure for VAT
The domestic reverse charge (DRC) applies in business to business transactions where the customer is registered for UK V...
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Latest briefings
Changes ahead for installing energy-saving materials
The Order amends the scope of Group 2 (installation of energy saving materials), Schedule 7A to the VAT Act 1994....
Making Tax Digital for VAT – still waiting to sign up?
Sign up deadlines For taxpayers that are on a calendar quarter VAT return (‘stagger 1’) and are not otherwise exempt fr...
Plastic Packaging Tax: CIOT response
Background We reported in our April edition that HM Treasury had published its
CIOT responses to recent VAT consultations
Amendment to VAT Regulation 38: Statutory Instrument technical consultation
Making Tax Digital for VAT (MTD): More news on applying for exemption, penalties and updated guidance
Exemption from MTD Jayne Simpson’s article in last month’s Tax Adviser summarised the grounds in respect of which exemp...
Brexit: behind the scenes
Abortive costs for ‘no-deal’ During a roundtable meeting between HMRC and CIOT representatives in February, the VAT and...
Plastics Tax
Who does it affect? The tax would affect manufacturers and importers of plastic packaging, which would mean increasing ...