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MTD for VAT
More than 325 000 businesses have registered for MTD for VAT and some 180 000 submissions have been received according to HMRC. It is sending reminders about the 7 August deadline for quarterly filing.
VAT
Notice 700/1 ‘Who should register for VAT’ has been revised. Paragraph 11.4 has been updated with information on the criteria used to decide whether an individual is a fit and proper person to act as a VAT representative for a non-established taxable person.
EU survey
The European Commission has launched an online survey targeting users of its communication channels for EU tax information. Responses should be submitted by 4 July.
EU preparations
The European Commission has published a communication on the state of play of the EU’s preparations for a no-deal Brexit covering areas including customs and VAT. It states the EU was already prepared...
