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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

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 Taxation Disciplinary Board (TDB) is an independent body set up in 2001 by the CIOT and ATT to handle complaints against members and students.

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

Background: current pre-Brexit position for VAT and customs duty for EU trading in goods

As a member state, the UK is in a VAT and customs union with the EU.