Search

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.

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.

By 10 January 2020 many more registrations on the Trust Registration Service are likely to be required following the Fifth Money Laundering Directive (5MLD).

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

A government paper, issued on 23 August 2018, on the implications for businesses trading in goods between the UK and EU countries essentially outlines issues that will arise in relation to customs