VAT: early termination fees, compensation payments and dilapidations
Background In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we
Background In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we
The UK government’s 2025 border strategy, published in December 2020, sets out its ambition for the UK to have the world...
The COVID pandemic has affected HMRC service levels, including increasing the waiting times for processing VAT group reg...
HMRC has published a Revenue & Customs Brief 1/22 that sets out HMRC’s intention to review issues arising on the rec...
The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption....
The CIOT’s Climate Change Working Group submitted a response to HM Treasury’s consultation on aviation tax reform....
The aggregates levy is a non-deductible tax that is charged on qualifying aggregate, which is rock, sand and gravel....
From 1 July 2021, there are new EU VAT rules coming into effect for non-EU businesses that sell goods and/or certain dig...
Representatives from the CIOT and ATT attended a recent Joint VAT Consultative Committee Making Tax Digital sub-group me...
You would be forgiven for thinking from the title of the consultation that it focuses solely on artificial or abusive va...