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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

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.

In July 2018 the OECD published a non-consensus discussion draft on transfer pricing for financial transactions under the mandate of the Report on Actions 8-10 of the BEPS Action Plan (Aligning tra

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

Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into VAT and the Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the re

The CIOT has responded to HMRC’s second consultation on Alternative method of VAT collection – split payments. See www.tax.org.uk/ref445.