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As reported in October’s technical newsdesk, the government have said that they will restrict eligibility for the employment allowance fro

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

The draft regulations make provision for implementing EU Directive 2018/822 amending Directive 2011/16/EU (otherwise known as DAC 6) into

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.

Having joined the CIOT just a month earlier, and having largely been a VAT specialist throughout my tax career, I had paid little attention at the Budget of March 2015 when George Osborne proclaime

As outlined in Rob Janering’s article in July, four VAT ‘quick fixes’ for cross-border supplies of goods are due to come into force on 1 January 2020.

How often when dealing with client affairs have you had to ask HMRC to correct something they had done, or found that their systems did not work as expected? What did you do about it?