.png)
.png)
Mini one stop shop
HMRC has updated the guidance on the UK VAT mini one-stop-shop (MOSS) to show that businesses will not be able to use it to account for VAT in the EU after Brexit.
Capital gains tax
HMRC is consulting on draft amendments to legislation extending the non-resident capital gains tax charge to UK property rich collective investment vehicles and their investors. The regulations will have effect from April 2019 except some changes affecting elections which will apply to disposals made after the regulations come into force. The consultation closes on 25 October.
Tax transparency
The European Commission has carried out the first evaluation of the administrative co-operation directive since its introduction in 2013. On the basis of limited evidence the report concludes that the directive has been effective ‘to some extent’ in helping tax authorities to combat fraud evasion and avoidance. It has...
