Brexit: indirect tax post transition period
The government and HMRC have started publishing new guidance for indirect tax issues post the EU transition period from ...
Indirect Tax
Indirect Tax
COVID-19: VAT update
Since our last update we have a new temporary reduced rate of VAT, more clarity on the VAT implications of the Eat Out t...
Revenue and Customs Brief 8 (2020): Change to partial exemption VAT treatment
HMRC have published the long-awaited Revenue and Customs Brief 8 (2020): Change to partial exemption VAT (https://tinyu...
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COVID-19: easements and issues to consider for indirect tax
Although the VAT return payment deferral period ended on 30 June 2020, there are still COVID-19 easements and issues to ...
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...
Looking ahead at indirect tax after the Brexit transition period
The government has published its policy paper, '
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 it...
COVID-19: Further updates for indirect tax
Further to the COVID-19 measures for indirect tax
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 easem...