HMRC has explained how overseas businesses – those not established in the EU – can claim VAT refunds if they have been having difficulties in obtaining a certificate of...
The latest usage data from
HMRC’s check employment status for tax (CEST) tool shows it has been unable to
deliver a verdict over 188,000 times in the past year. The data...
HMRC has published the December edition of the Employer Bulletin. It contains a host of information including on the extension to the
coronavirus job retention scheme, VAT deferral...
TrustsThe December edition of HMRC’s Trusts and Estates Newsletter is available. VATHMRC has launched its new VAT number checking service ready for 1 January 2021....
As a result of pressure from the Treasury committee, the government has published an impact assessment on the ending of the VAT retail export scheme which allows non-EU visitors to...
HMRC has updated its guidance on the coronavirus job retention scheme (CJRS). It has introduced band ranges on the section on ‘employer claim information that HMRC will make...
Research commissioned by the Charity Tax Group and undertaken by London Economics shows that VAT places a significant burden on UK charities, with irrecoverable VAT now costing...
From 1 December 2020, HMRC will
be a secondary preferential creditor in insolvency proceedings in relation to
VAT, PAYE income tax, employee National Insurance, student loan...
HMRC plans to repeal the VAT
(Treatment of Transactions) Order 1992. The order was introduced to avoid
double taxation, but subsequent changes to UK law and policy have obviated...
Taxpayers buying mixed-use
buildings and that have bought such buildings in the past four years, may be
due a tax windfall.Sean Randall, a partner at Blick Rothenberg, said:...
Northern IrelandHMRC has published new guidance for VAT-registered businesses trading in Northern Ireland or between Northern Ireland and the EU. ComplianceThe International...
The UK government has released the findings of its first review of the patent box scheme. The scheme aims to encourage companies to retain and commercialise their intellectual...