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In Brief

Coming into effect on 1 January 2019, HMRC has published legislation making two changes to the VAT mini one stop shop (‘VAT MOSS’) scheme:

As a great fan of cricket, it is fair to say that most international players dream of a successful debut when they first play for their country.

The VAT pilot is live

The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on standard VAT return periods and up to date with VAT payments, except

Budget 2018 stands out in many ways. It was the first Budget delivered under the new annual fiscal event strategy.

Getting down to business

One of the fundamental pillars of VAT is the concept of ‘business’.

The refrain from many businesses in relation to Brexit has been that there is no point in planning because the landscape remains too unclear.

With parliamentarians

Perspectives from the legal sector, industry and practice on the impact of Brexit in no-deal and deal scenarios for customs duty and moving goods cross border were p

Many readers will know that I question HMRC’s optimistic view that MTD will significantly reduce VAT errors when it is introduced next year.

Thankfully from a complexity perspective, FA 2003 s 75A (s 75A) only applies to SDLT and there are no equivalent provisions under Welsh land transaction tax or Scottish land and buildings transacti

My last article on a practitioner’s view of Making Tax Digital was published in the February 2018 issue of Tax Advis