Will alignment of VAT disclosure with DOTAS be effective?
Background HMRC has published a consultation called Strengthening the Tax Avoidance Disclosure Regimes for Indirect Tax...
Technical
Technical
Tackling VAT evasion via online marketplaces – fulfilment houses
Background Budget 2016 announced measures to tackle VAT loss arising from overseas businesses failing to account for th...
HMRC’s Agent Account Manager Service
As those involved with Working Together will know, specialist agent managers (SAMs) work with agents to resolve issues t...
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Latest briefings
VAT groups – changes coming?
The judgment in Larentia and Minerva (Case C-109/14) concluded, inter alia, that national legislation limiting membershi...
VAT on room hire – an update
We raised with HMRC the issue of room hire and, in particular, room hire for weddings and similar events some while ago....
Making Tax Digital – update and current position
Since our last update in February 2016’s Technical Newsdesk (Making tax digital and digital tax accounts), there have be...
Tax credit and tax-free childcare: update
Budget 2016 included further details of the rollout of tax-free childcare, and regulations made immediately before the s...
Scotland update
Consultation on a Scottish replacement for air passenger duty The Scottish government launched a public consultation on...
Mixed partnerships and TCGA 1992, s 162
Since the partnership changes in FA 2014, many ‘mixed’ partnerships (those whose members included both individual and co...
HMRC’s employment taxes forums
Following up on our round-up of HMRC employment taxes forums in February’s Tax Adviser we report on three recent forum m...