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...
Indirect Tax
Indirect Tax
Brexit: government advice for business on ‘no-deal’ VAT, Customs and Excise
Businesses and advisers involved with importing and exporting goods would be affected, and government advice is to famil...
Finance Bill 2018–19: Penalties and interest (Clauses 30-32 Schedules 11–14)
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deli...
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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
Business/non-business litigation cases: HMRC policy discussion paper
In recent years there has been evolving case law concerning whether activities are business or non-business for VAT purp...
VAT: Alternative method of VAT collection – split payments
The CIOT has responded to HMRC’s second consultation on Alternative method of VAT collection – split payments. See www.t...
Treasury Committee Inquiry into VAT and Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the resolution of tax disputes
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into VAT and th...
VAT Notice 700/9 update: transfer of a business as a going concern
For many businesses, the transfer of a going concern (TOGC) will be an exceptional and high value transaction and gainin...
VAT registration threshold: members have their say
HM Treasury released a call for evidence on 13 March to explore whether the design of th