Search

Section 3 of Public Notice 700 /22 sets out the rules and provides examples for those who may be considering whether they could be exempt f

Who does it affect?

The tax would affect manufacturers and importers of plastic packaging, which would mean increasing costs for all types of businesses purchasing these products.

Are you mandated? 

All taxpayers that have annual taxable income of over £85,000 (meaning income from taxable supplies that are either standard rated, reduced rated or zero rated) mu

HMRC recently announced that the VAT pilot has now been opened up to all types of business mandated from 1 April 2019, as well as to VAT groups (who are mandated from 1 October 2019).

Background

In the Budget 2018, the government announced measures in the Budget Resolutions to tackle ‘tax avoidance, evasion and

What is VATA 1994 s 55A?

VATA 1994 s 55A is anti-fraud legislation that allows a rapid response to certain VAT frauds by deeming that the business customer, rather than the supplier, is r