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From 6 April 2020, employment agencies will be required to provide new agency workers with a document known as a ‘key information document’ prior to signing them up.

As reported in October’s technical newsdesk, the government have said that they will restrict eligibility for the employment allowance fro

Background

In July 2015, within the judgment of the joined cases Larentia + Minerva (Case C-108/ 14) and Marenave (Case C-109/ 14), one of the conclusions of the case wa

What are Transitional Simplified Procedures?

Transitional Simplified Procedures (TSPs) provide simplifications and easements for taxpayers importing certain goods from EU countries, in th

International VAT

Wendy Andrews from Bishop Fleming looked at the practical aspects of international VAT for UK businesses for trading with the EU and the rest of the world (ROW).

Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-building company’ acquires an individual’s existing house in exchange for the individual b

MTD for VAT is now in full swing, with the first stagger 3 returns submitted in October, and the first deferred monthly returns being filed by 7 December.

HMRC released a call for evidence on 18 July to explore ways to improve the operation of partial exemption and the capital goods scheme (C

A recent joint consultation by the Department for Work and Pensions (DWP) and Department of Health and Social Care (DHSC) sought views on different ways in which government and employers can take a

In their responses, the CIOT and ATT commented on: