Making Tax Digital for VAT: sign up windows for the voluntarily VAT registered
Making Tax Digital (MTD) for VAT became mandatory from 1 April 2019, though only for taxpayers that were obliged to be r...
Technical
Technical
Penalties update
The government announced on 13 January 2022 that the start date of the new penalties regime for VAT registered taxpayers...
VAT: early termination fees, compensation payments and dilapidations
Background In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we
Most popular reads
Latest briefings
UK Property Reporting Service guidance goes live
The UK Property Reporting service was launched on 6 April 2020 as the route for residents and non-residents to report an...
Review of member continuing professional development records 2020 and 2021
The Professional Standards team have recently completed the review of member continuing professional development records...
Scottish Taxes Update
Key points from the Scottish Budget for 2022/23, published on 9 December 2021, and other tax documents published by the ...
UK government’s 2025 border strategy
The UK government’s 2025 border strategy, published in December 2020, sets out its ambition for the UK to have the world...
VAT group registration delays: interim guidance
The COVID pandemic has affected HMRC service levels, including increasing the waiting times for processing VAT group reg...
Tax and the Woodland and Peatland Codes
Do you have clients involved or considering getting involved in Woodland or Peatland Code projects and the carbon credit...
Recovery of VAT on the charging of electric vehicles
HMRC has published a Revenue & Customs Brief 1/22 that sets out HMRC’s intention to review issues arising on the rec...