Making Tax Digital for VAT updates
MTD for VAT is now in full swing, with the first stagger 3 returns submitted in October, and the first deferred monthly ...
Indirect Tax
Indirect Tax
SDLT house builder relief for part-exchange
Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-building comp...
Indirect Taxes Conference 2019
International VAT Wendy Andrews from Bishop Fleming looked at the practical aspects of international VAT for UK busines...
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No-deal Brexit: Transitional Simplified Procedures
What are Transitional Simplified Procedures? Transitional Simplified Procedures (TSPs) provide simplifications and ease...
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 Marenave (Case...
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, the UK is i...
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 clearance...
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 1 October ...
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 registered for UK V...