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Stamp duty land tax house builder relief for part-exchanges
HMRC responds to the CIOT's request for clarification of the way stamp duty land tax house builder relief operates for a limited liability partnership.
COVID-19: Further updates for indirect tax
Further to the COVID-19 measures for indirect tax highlighted in our article in the May edition
VAT: Call-off stock: updated HMRC guidance and administrative changes
The European Commission updated Article 17a of the Principal VAT Directive with effect from 1 January 2020 as part of its four quick fixes programme to simplify VAT in the EU.
COVID-19: Indirect tax announcements
The government has announced a deferral of VAT payments, an extension to the MTD soft landing on digital links and easements for importers and exporters as part of a package of measures to
Advance notification of UK VAT registrations for non-established EU businesses
In 2019, several hundred EU businesses, which are not established in the UK, applied for advance notification of UK VAT registration numbers.
VAT: delays with HMRC error corrections processing
HMRC’s VAT Error Correction team, which deals with processing VAT errors that do not fulfil the threshold tests to adjust the VAT account in the VAT return, is currently experiencing severe
Making Tax Digital survey results
We recently closed our Making Tax Digital survey and have set out below some of the findings.
VAT: domestic reverse charge for construction and building services – what is happening during the deferral period?
In the last stakeholder meeting with HMRC in November, attendees considered the arising action points:
Raising awareness
HMRC’s awareness raising activities will include:
