Making Tax Digital for VAT updates
MTD for VAT is now in full swing, with the first stagger 3 returns submitted in October, and the first deferred monthly ...
Indirect Taxes Conference 2019
International VAT Wendy Andrews from Bishop Fleming looked at the practical aspects of international VAT for UK busines...
No-deal Brexit: Transitional Simplified Procedures
What are Transitional Simplified Procedures? Transitional Simplified Procedures (TSPs) provide simplifications and ease...
VAT Groups: individuals, partnerships and Scottish partnerships can now join
Background In July 2015, within the judgment of the joined cases Larentia + Minerva (Case C-108/ 14) and Marenave (Case...
Partial exemption and the capital goods scheme: call for evidence response
HMRC released a call for evidence on 18 July to explore ways to improve the operation of
Brexit: Economic Operator Registration and Identification numbers
Background: current pre-Brexit position for VAT and customs duty for EU trading in goods As a member state, the UK is i...
HMRC Indirect Tax Non-Statutory Clearance Team
What is a non-statutory clearance? Where there is no provision in legislation for HMRC to provide a statutory clearance...
One year deferral announced for the VAT domestic reverse charge for construction services
The domestic reverse charge was scheduled to be introduced from 1 October 2019; this has now been deferred to 1 October ...
Domestic reverse charge for construction services: anti-fraud measure for VAT
The domestic reverse charge (DRC) applies in business to business transactions where the customer is registered for UK V...
Changes ahead for installing energy-saving materials
The Order amends the scope of Group 2 (installation of energy saving materials), Schedule 7A to the VAT Act 1994....