Online sales tax: Call for evidence: input requested
HM Treasury published ‘Online sales tax: Assessing an option to help rebalance taxation of the retail sector’ (...
Indirect Tax
Indirect Tax
HMRC consults on changes to the calculation of stamp duty land tax and multiple dwellings relief
HMRC’s consultation on Stamp Duty Land Tax: Mixed – Property Purchases and Multiple Dwellings Relief considers two areas...
HMRC guidance in relation to VAT group registration delays
Background During the pandemic, HMRC’s service levels were impacted for many teams, with some teams operating with seve...
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Modernising tax debt collection from non-paying businesses: HMRC call for evidence: CIOT and LITRG response
The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing nature of th...
Plastic packaging tax
Members of the CIOT’s Climate Change Working Group and Indirect Taxes Committee recently attended a meeting with HMRC to...
Making Tax Digital for VAT: sign up windows for the voluntarily VAT registered
Making Tax Digital (MTD) for VAT became mandatory from 1 April 2019, though only for taxpayers that were obliged to be r...
VAT: early termination fees, compensation payments and dilapidations
Background In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we
UK government’s 2025 border strategy
The UK government’s 2025 border strategy, published in December 2020, sets out its ambition for the UK to have the world...
VAT group registration delays: interim guidance
The COVID pandemic has affected HMRC service levels, including increasing the waiting times for processing VAT group reg...
Recovery of VAT on the charging of electric vehicles
HMRC has published a Revenue & Customs Brief 1/22 that sets out HMRC’s intention to review issues arising on the rec...