If you are installing (whether supplying or not) ESM items, these should be zero rated (not reduced rate 5%). This … Read More
As green businesses in the construction industry, it’s important to understand the Domestic Reverse Charge VAT, a regulatory change implemented … Read More
HMRC have issued a new version of the flat rate scheme notice. Some important points about the flat rate scheme … Read More
The government have been making confusing announcements about the introduction of “Making Tax Digital” (MTD), accounting date rule changes and … Read More
A recent VAT case concluded HMRC investigation work that partly dated back to February 2013! A retailer did not have … Read More
Making Tax Digital – is making the headlines lately. It is noteable that VAT transitioned to MTD without big problems … Read More
The First Tier Tribunal have recently supported a taxpayer in an important VAT case. HMRC had denied full input tax … Read More
HMRC have lost three recent cases, including this one, relating to VAT on mixed supplies. In each case HMRC have … Read More
HMRC have said that businesses will not be penalised for late submission of their first MTD VAT return. They added: … Read More
The decision in a recent tax tribunal case reminds us that directors and other company officers may be personally liable … Read More