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....
Making Tax Digital for VAT – still waiting to sign up?
Sign up deadlines For taxpayers that are on a calendar quarter VAT return (‘stagger 1’) and are not otherwise exempt fr...
Plastic Packaging Tax: CIOT response
Background We reported in our April edition that HM Treasury had published its
CIOT responses to recent VAT consultations
Amendment to VAT Regulation 38: Statutory Instrument technical consultation