The EU parliament has published a draft report supporting new rules to make online marketplaces responsible for VAT on sales of goods they facilitate, and extending the EU VAT mini...
Accounting and tax professionals working for multinational businesses will continue to face significant challenges as the trend for greater harmonisation in global compliance and...
Europe’s middle market businesses are calling on law makers to increase attempts to tax the world’s largest digital companies, despite a backlash from the US. RSM has...
1 November 2019Payment of corporation tax liabilities for periods ended 31 January 2019 for small and medium-sized companies not liable to pay by instalments.2 November 2019Filing...
The Scottish government is consulting on the introduction of a transient visitor levy. In particular, it seeks views to ensure that such a charge would:support the continuing...
HMRC received £5.4bn inheritance tax during 2018-19, according to HMRC statistics. This is an increase of 3% (£166m) on 2017-18 and maintains the upward trend since...
UK high earners pay 3% more in tax when compared to the European average, according to research from UHY International. The UK imposes higher income tax rates for high earners than...
The government must step up efforts to manage the transition to automation, otherwise British businesses could find themselves uncompetitive. So says the Business, Energy and...
A special Brexit edition of HMRC’s round-up for tax agents and advisers is available. It contains articles on: grants for businesses completing customs declarations, changes...
Mini one stop shopHMRC 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...
The European Commission has released statistics for the EU VAT mini one stop shop (MOSS) covering the period 2015 – when it was introduced – to 2018. Overall, the VAT...
HMRC has published Revenue and Customs Business Brief 9/2019 to correct an error in VAT Notice 709/5: Tour operators margin scheme (TOMS) which was amended after changes to the...