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In response to the reported US withdrawal from negotiations with European countries over new international tax rules on digital firms, James Ross, partner at law firm McDermott...
The VAT payment deferral period ends on 30 June 2020. Businesses liable to pay VAT therefore should:set-up cancelled direct debits in enough time for HMRC to take payment;submit...
In a business brief, HMRC has explained its suggested method for apportionment of VAT incurred on overheads after the Court of Justice of the EU (CJEU) judgment Volkswagen...
The First-tier Tribunal has revised its approach to cases where the parties wish to engage in alternative dispute resolution (ADR) after one of them has lodged an appeal with the...
The June edition of HMRC's employer bulletin contains the latest information on the coronavirus job retention scheme and statutory sick pay rebate scheme. Other articles cover late...
Agent updateHMRC’s Agent Update 78 contains a Covid-19 update, articles on off-payroll working, as well as Covid-19 news from The Pensions Regulator.Trusts and estatesThe...
HMRC has updated the coronavirus job retention scheme (CJRS) guidance.  The system for making claims under the CJRS is changing. Claims for any periods starting before 1...
The value of claims made under the coronavirus job support scheme (CJRS) at 7 June was £19.6bn, according to HMRC’s latest figures. The total number of employers...
The concessionary VAT treatment for property searches conducted by post is to be withdrawn from 1 December 2020. The concession allows solicitors and conveyancers to treat postal...
Enterprise investment scheme (EIS) companies raised almost £200m less in 2019-20 due to stricter rules on venture capital investing.The latest statistics from HMRC show that,...
HMRC added £5.047bn of overdue taxes to its debt collection systems in March 2020, as the effects of the coronavirus crisis started to bite, according to recently released...
The Low Incomes Tax Reform Group (LITRG) notes that grants made under the self-employed income support scheme (SEISS) are taxable and likely to be included in claimants’...
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