Have we made partial exemption errors?
One of my clients is registered for VAT as a group registration. Two of the three group companies are partially exempt and the other is fully taxable. My client...
The increase in fees charged to businesses HMRC supervises under the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 will be lower than...
Insurance intermediaries who made supplies to customers overseas can rely on the direct effect of EU law to recover relevant input tax incurred before 1 January 2024, HMRC has confirmed. This follows...