VAT: domestic reverse charge for construction and building services – what is happening during the deferral period?
In the last stakeholder meeting with HMRC in November, attendees considered the arising action points: ...
In the last stakeholder meeting with HMRC in November, attendees considered the arising action points: ...
MTD for VAT is now in full swing, with the first stagger 3 returns submitted in October, and the first deferre...
Under Finance Act 2003 Sch 6A para 1, there is an exemption from stamp duty land tax (SDLT) where a ‘house-bui...
International VAT Wendy Andrews from Bishop Fleming looked at the practical aspects of international VAT for ...
What are Transitional Simplified Procedures? Transitional Simplified Procedures (TSPs) provide simplification...
Background In July 2015, within the judgment of the joined cases Larentia + Minerva (Case C-108/ 14) and Mare...
HMRC released a call for evidence on 18 July to explore ways to improve the operation of ...
Background: current pre-Brexit position for VAT and customs duty for EU trading in goods As a member state, t...
What is a non-statutory clearance? Where there is no provision in legislation for HMRC to provide a statutory...
The domestic reverse charge was scheduled to be introduced from 1 October 2019; this has now been deferred to ...