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Fifth and sixth sittings
KEY POINTS
- Fulfilment businesses overseas working for UK traders will have to register with HMRC.
- Making Tax Digital confirmed for VAT-registered businesses from April 2019.
- Enablers of defeated avoidance schemes may be named depending on seriousness.
- HMRC will be able to gather data held by money service businesses on their customers’ identities and transactions.
Measures that will disrupt and deter abuse by some overseas businesses selling goods online to UK customers were discussed by the Public Bill Committee at the start of the fifth sitting. In particular clauses 48 to 59 and Sch 13 implement the fulfilment house due diligence scheme. This will require that from 1 April 2018 fulfilment businesses in the UK that store and distribute goods for traders based outside the EU must register with HMRC keep specified...
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