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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

The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC 6) into

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

The CIOT sent comments to HMRC on two earlier drafts of this legislation (in August 2018 and March 2019) which were shared with us on a confidential basis.

The domestic reverse charge was scheduled to be introduced from 1 October 2019; this has now been deferred to 1 October 2020.

What is a non-statutory clearance?

Where there is no provision in legislation for HMRC to provide a statutory clearance, but the taxpayer would like a decision from HMRC that can be relie