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The Order amends the scope of Group 2 (installation of energy saving materials), Schedule 7A to the VAT Act 1994. 

7 August 2019 is the deadline for the first quarterly VAT returns due under MTD (June to August, or ‘stagger one’ returns).

Background

We reported in our April edition that HM Treasury had published its consultation on the proposed plastic packaging tax

Sign up deadlines

For taxpayers that are on a calendar quarter VAT return (‘stagger 1’) and are not otherwise exempt from MTD, the June 2019 VAT return is the first return that must be fi

Amendment to VAT Regulation 38: Statutory Instrument technical consultation

One of the key difficulties encountered by businesses who have not previously used digital products, but who are now trying to comply with the new Making Tax Digital for VAT regime, is choosing app

CIOT and ATT continue to work closely with HMRC on the roll out of Making Tax Digital (MTD) and have been instrumental in securing some further relaxations to the digital record keeping requirement

CIOT and ATT continue to work closely with HMRC on the roll out of Making Tax Digital (MTD) and have been instrumental in securing some further relaxations to the digital record keeping requirement

Abortive costs for ‘no-deal’

During a roundtable meeting between HMRC and CIOT representatives in February, the VAT and direct tax implications of expenditure by businesses on preparation

Exemption from MTD

Jayne Simpson’s article in last month’s Tax Adviser summarised the grounds in respect of which exemption can be applied for.