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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

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

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

Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deliberately withholding information; penalties for failure to pay tax; and repay

Businesses and advisers involved with importing and exporting goods would be affected, and government advice is to familiarise themselves with the changes.

The legislation would allow a non-corporate entity to join a VAT group with its corporate body subsidiaries if it controls all of the members in that group.

Rather than submitting a written response to the OTS’ Inheritance Tax Review Call for Evidence or respond specifically to the Survey, representatives from the CIOT’s Succession Taxes Sub-Committee

Since the last article on the domestic reverse charge for the construction sector was published in the March issue of Tax Adviser

Alongside the Notice, HMRC also published a list of Making Tax Digital (MTD) for VAT software suppliers that they have been working with a

Those involved in the first round of trust registrations for 2016-17 will be aware that there were a number of what might, rather generously, be called ‘teething problems’ with the implementation o