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...
Indirect Tax
Indirect Tax
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 ...
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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
Making Tax Digital
HMRC recently announced that the VAT pilot has now been opened up to all types of business mandated from 1 April 2019, a...
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 ...