Using a simplified VAT scheme could unexpectedly trigger Making Tax Digital for Income Tax compliance
The 2024/25 tax year is effectively the ‘base year’ for triggering Making Tax Digital (MTD) for Income Tax compliance from 6 April 2026.
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From exempt to taxable: adding VAT to private school fees
The proposal to remove the VAT exemption (Item 1, Group 6, Schedule 9 to the VAT Act 1994) on private school fees was announced in the Labour Party’s election manifesto in 2019, and repea
VAT treatment of private hire vehicles: ATT response
The consultation, first launched in April 2024, looks at the potential tax impacts of the earlier Uber Britannia Limited v Sefton Borough Council and Uber London Limited v Transport fo
Vaping products duty consultation
Following the Budget announcement about vaping products duty (VPD), aimed at addressing public health concerns about vaping raised by the Department of Health and Social Care, HM Treasury and HMRC
VAT registration: Ongoing engagement with HMRC
Non-established taxable persons
In our October 2023 article in Tax Adviser, (tinyurl.com/3pd32ume), we highlighted that the wording in a q
VAT and voluntary carbon credits
HMRC published Revenue and Customs Brief 7 (2024) VAT treatment of voluntary carbon credits (tinyurl.com/53pydsuy) on 9 May, which confirms that v
Introducing the new UK carbon border adjustment mechanism
HM Treasury and HMRC launched their joint ‘Consultation on the introduction of a UK carbon border adjustment mechanism’ (CBAM)
VAT and Income Tax Self Assessment penalty reform stakeholder event
Discussions at the stakeholder event focused on what went well, what could have been done differently and what could be changed for the Income Tax Self Assessment (ITSA) implementation.
Opening hours for a simplified alcohol duty regime
Since 2020, new alcohol duty legislation has come into effect (1 August 2023), including the primary legislation (see tinyurl.com/mrkmcrtj) and The Alcohol