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In the Office of Tax Simplification (OTS) report ‘Value added tax: routes to Simplification’ (tinyurl.com/4w8pa5wt) published in 2017, re

HMRC have modernised the application process for a partial exemption special method (PESM), with the recent launch of an online application (tinyurl.com/ykztm6

HMRC’s self-declared ambition is for the UK to become one of the most digitally advanced tax administrations in the world.

The CIOT and ATT, as well as other stakeholder representatives, have been collating member feedback and making submissions to HMRC highlighting the difficulties and errors experienced with the new

The Office of Tax Simplification published its review of simplification (see bit.ly/3AIpTwW) on 18 July – just before Parliament rose for the summer recess.

The tax gap is the estimated difference between the amount of tax that should in theory be paid to HMRC and what is actually paid.

Prior to the UK’s exit from the EU, UK businesses importing goods from the EU would have self-accounted for the tax due on the goods in their VAT return under the acquisition VAT rules.

There has been a significant amount of coverage in accountancy and contractor press and forums recently on managed service companies.

One of the traditional means of apparently simplifying the tax system has always been to lift thresholds.

Contracts for the sale of interests in land commonly provide for completion by the payment by the purchaser of the outstanding consideration and the transfer by the vendor of the land interest