Brexit: government advice for business on ‘no-deal’ VAT, Customs and Excise
Businesses and advisers involved with importing and exporting goods would be affected, and government advice i...
Businesses and advisers involved with importing and exporting goods would be affected, and government advice i...
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make return...
Since the last article on the domestic reverse charge for the construction sector was pu ...
Alongside the Notice, HMRC also published a list of Making Tax Digital (MTD) for VAT softwar ...
In recent years there has been evolving case law concerning whether activities are business or non-business fo...
The CIOT has responded to HMRC’s second consultation on Alternative method of VAT collection – split payments....
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into ...
For many businesses, the transfer of a going concern (TOGC) will be an exceptional and high value transaction ...
HM Treasury released a call for evidence on 13 March to explore whether the design of th ...
The Inquiry focused on many areas of VAT, such as the tax gap (its causes, how to reduce it, and advisers’ rol...