Revenue and Customs Brief 8 (2020): Change to partial exemption VAT treatment
HMRC have published the long-awaited Revenue and Customs Brief 8 (2020): Change to partial exemption VAT (https://tinyu...
Indirect Tax
Indirect Tax
COVID-19: easements and issues to consider for indirect tax
Although the VAT return payment deferral period ended on 30 June 2020, there are still COVID-19 easements and issues to ...
Stamp duty land tax house builder relief for part-exchanges
HMRC responds to the CIOT's request for clarification of the way stamp duty land tax house builder relief operates for a...
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Looking ahead at indirect tax after the Brexit transition period
The government has published its policy paper, '
VAT: Call-off stock: updated HMRC guidance and administrative changes
The European Commission updated Article 17a of the Principal VAT Directive with effect from 1 January 2020 as part of it...
COVID-19: Further updates for indirect tax
Further to the COVID-19 measures for indirect tax
COVID-19: Indirect tax announcements
The government has announced a deferral of VAT payments, an extension to the MTD soft landing on digital links and easem...
VAT: delays with HMRC error corrections processing
HMRC’s VAT Error Correction team, which deals with processing VAT errors that do not fulfil the threshold tests to adjus...
Advance notification of UK VAT registrations for non-established EU businesses
In 2019, several hundred EU businesses, which are not established in the UK, applied for advance notification of UK VAT ...