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Making Tax Digital: HMRC updates notice 700/22 with guidance for exemption
Section 3 of Public Notice 700 /22 sets out the rules and provides examples for those who
Making Tax Digital for VAT: 31 days to go
Are you mandated? All taxpayers that have annual taxable income of over £85,000 (meaning income from taxable supplies ...
Changes to the VAT treatment for retained payments and deposits on 1 March 2019
Background In the Budget 2018, the government announced measures in the Budget Res
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VAT on digital services: Changes to MOSS
In Brief Coming into effect on 1 January 2019, HMRC has published legislation making two changes to the VAT mini one st...
The domestic reverse charge for construction services: an update
What is VATA 1994 s 55A? VATA 1994 s 55A is anti-fraud legislation that allows a rapid response to certain VAT frauds b...
Making Tax Digital: an update
The VAT pilot is live The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on s...
A round up of the CIOT’s roundtable Brexit customs duty meetings
With parliamentarians Perspectives from the legal sector, industry and practice on the impact of Brexit in no-deal and ...
House of Lords Finance Bill Sub-Committee: call for evidence on HMRC powers and Making Tax Digital
The House of Lords Finance Bill Sub-Committee (the ‘Sub-Committee’) have announced that, in scrutinising the draft Finan...
Ongoing consultation with HMRC on VAT grouping
The legislation would allow a non-corporate entity to join a VAT group with its corporate body subsidiaries if it contro...
Anti-fraud measure for VAT: moving forward with the domestic reverse charge for the construction sector
Since the last article on the domestic reverse charge for the construction sector was pu