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
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
Making Tax Digital for VAT: taking notice of HMRC’s new guidance
Alongside the Notice, HMRC also published a list of Making Tax Digital (MTD) for VAT softwar