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Background

In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we set out changes in VAT treatment for compensatory

Making Tax Digital (MTD) for VAT became mandatory from 1 April 2019, though only for taxpayers that were obliged to be registered for VAT due to breaching the VAT registration threshold of £85,000.

The UK government’s 2025 border strategy, published in December 2020, sets out its ambition for the UK to have the world’s most effective border, which is efficient, simplified and secure.

HMRC has published a Revenue & Customs Brief 1/22 that sets out HMRC’s intention to review issues arising on the recovery of VAT when charging electric vehicles for business use.

The COVID pandemic has affected HMRC service levels, including increasing the waiting times for processing VAT group registration applications.

The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption. 

The aggregates levy is a non-deductible tax that is charged on qualifying aggregate, which is rock, sand and gravel. 

The CIOT’s Climate Change Working Group submitted a response to HM Treasury’s consultation on aviation tax reform.

Representatives from the CIOT and ATT attended a recent Joint VAT Consultative Committee Making Tax Digital sub-group meeting to discuss the ongoing actions being performed by HMRC for

From 1 July 2021, there are new EU VAT rules coming into effect for non-EU businesses that sell goods and/or certain digital services directly to EU consumers, which also includes online ma