SDLT house builder relief for part-exchange
Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-building comp...
Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-building comp...
International VAT Wendy Andrews from Bishop Fleming looked at the practical aspects of international VAT for UK busines...
What are Transitional Simplified Procedures? Transitional Simplified Procedures (TSPs) provide simplifications and ease...
Background In July 2015, within the judgment of the joined cases Larentia + Minerva (Case C-108/ 14) and Marenave (Case...
HMRC released a call for evidence on 18 July to explore ways to improve the operation of
Background: current pre-Brexit position for VAT and customs duty for EU trading in goods As a member state, the UK is i...
What is a non-statutory clearance? Where there is no provision in legislation for HMRC to provide a statutory clearance...
The domestic reverse charge was scheduled to be introduced from 1 October 2019; this has now been deferred to 1 October ...
The domestic reverse charge (DRC) applies in business to business transactions where the customer is registered for UK V...
7 August 2019 is the deadline for the first quarterly VAT returns due under MTD (June to August, or ‘stagger one’ return...