Brexit: behind the scenes
Abortive costs for ‘no-deal’ During a roundtable meeting between HMRC and CIOT representatives in February, t...
Abortive costs for ‘no-deal’ During a roundtable meeting between HMRC and CIOT representatives in February, t...
Who does it affect? The tax would affect manufacturers and importers of plastic packaging, which would mean i...
Section 3 of Public Notice 700 /22 sets out the rules and provides examples for those who ...
Are you mandated? All taxpayers that have annual taxable income of over £85,000 (meaning income from taxable...
Background In the Budget 2018, the government announced measures in the Budget Res
HMRC recently announced that the VAT pilot has now been opened up to all types of business mandated from 1 Apr...
What is VATA 1994 s 55A? VATA 1994 s 55A is anti-fraud legislation that allows a rapid response to certain VA...
The VAT pilot is live The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited comp...
With parliamentarians Perspectives from the legal sector, industry and practice on the impact of Brexit in no...
The legislation would allow a non-corporate entity to join a VAT group with its corporate body subsidiaries if...