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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.

It was announced in the Budget that legislation would be introduced in Finance Bill 2018-19 to confirm HMRC’s existing policy of treating income and corporation tax self-assessment returns sent to

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

New restrictions on the amount of brought forward corporation tax losses which can be offset in any one year took effect from 1 April 2017.

We think there is still an appetite to explore further the recommendation by the Costs Review Group in its Report to the Senior President of Tribunals in December 2011 (see https://tinyurl.com/ybqc

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.

On 25 May 2018 the EU published Council Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC6).