Indirect Taxes Conference 2019
International VAT Wendy Andrews from Bishop Fleming looked at the practical aspects of international VAT for ...
Indirect Tax
Indirect Tax
No-deal Brexit: Transitional Simplified Procedures
What are Transitional Simplified Procedures? Transitional Simplified Procedures (TSPs) provide simplification...
VAT Groups: individuals, partnerships and Scottish partnerships can now join
Background In July 2015, within the judgment of the joined cases Larentia + Minerva (Case C-108/ 14) and Mare...
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Partial exemption and the capital goods scheme: call for evidence response
HMRC released a call for evidence on 18 July to explore ways to improve the operation of ...
Brexit: Economic Operator Registration and Identification numbers
Background: current pre-Brexit position for VAT and customs duty for EU trading in goods As a member state, t...
HMRC Indirect Tax Non-Statutory Clearance Team
What is a non-statutory clearance? Where there is no provision in legislation for HMRC to provide a statutory...
One year deferral announced for the VAT domestic reverse charge for construction services
The domestic reverse charge was scheduled to be introduced from 1 October 2019; this has now been deferred to ...
Domestic reverse charge for construction services: anti-fraud measure for VAT
The domestic reverse charge (DRC) applies in business to business transactions where the customer is registere...
Making Tax Digital for VAT
7 August 2019 is the deadline for the first quarterly VAT returns due under MTD (June to August, or ‘stagger o...
Changes ahead for installing energy-saving materials
The Order amends the scope of Group 2 (installation of energy saving materials), Schedule 7A to the VAT Act 19...