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...
The domestic reverse charge (DRC) applies in business to business transactions where the customer is registere...
7 August 2019 is the deadline for the first quarterly VAT returns due under MTD (June to August, or ‘stagger o...
The Order amends the scope of Group 2 (installation of energy saving materials), Schedule 7A to the VAT Act 19...
Sign up deadlines For taxpayers that are on a calendar quarter VAT return (‘stagger 1’) and are not otherwise...
Background We reported in our April edition that HM Treasury had published its
CIOT and ATT continue to work closely with HMRC on the roll out of Making Tax Digital (MTD) and have been inst...
One of the key difficulties encountered by businesses who have not previously used digital products, but who a...
Amendment to VAT Regulation 38: Statutory Instrument technical consultation
CIOT and ATT continue to work closely with HMRC on the roll out of Making Tax Digital (MTD) and have been inst...
Exemption from MTD Jayne Simpson’s article in last month’s Tax Adviser summarised the grounds in respect of w...