UK | HMRC to allow extension for some VAT payers to delay MTD

By |November 20th, 2019|

HMRC has announced that some UK businesses can apply for an extension to comply with MTD. These are those with complex or legacy IT systems; they can apply for an extension to comply with the MTD requirements for digital links. However, it is important to note that any extension does [...]

UK | VAT registrations now possible for EU businesses in advance of No-Deal Brexit

By |October 8th, 2019|

HMRC have updated VAT Notice 700/1 to provide temporary rules which allow some EU businesses to apply for a UK VAT registration in advance of a no-deal Brexit. Some EU businesses who trade with UK customers may not currently require a UK VAT registration. In the case of using existing [...]

UK | HMRC issue new Revenue & Customs Brief after TOMS Update Error

By |October 6th, 2019|

HMRC have issued ‘Revenue and Customs Brief 9 (2019): VAT Tour Operators Margin Scheme (TOMS) and retained payments and deposits’ after an error was made in amending their guidance for calculating the VAT due for supplies subject to TOMS. The error occurred following a change in the law. This was [...]

UK | HMRC issue guidance on ‘Paying VAT when you sell digital services to EU customers after Brexit’

By |October 6th, 2019|

After Brexit, it will no longer be possible to use the UK’s VAT Mini One Stop Shop (MOSS) service to declare sales and pay VAT due in EU member states. This is because the MOSS system currently operated by the UK, which UK businesses use, is an EU system. It [...]

UK | HMRC delay implementation of domestic reverse charge VAT for construction services

By |September 24th, 2019|

According to a new Revenue and Customs brief, HMRC will delay the implementation of the domestic reverse charge VAT for construction and building services until 1 October 2020. The charge was due to come into force on 1 October 2019. As a result of HMRC contacting Industry representatives, there was [...]

United Kingdom | Plastic Packaging Tax One Step Closer

By |September 9th, 2019|

At Budget 2018, the UK Government announced its intention to introduce a new tax on businesses producing or importing plastic packaging. Following this, HM Treasury (HMT) launched a consultation exercise concerning the new tax in February 2019. During the consultation period, the government engaged directly with over 200 organisations. This [...]

UK | HMRC automatically issues EORI numbers stepping up ‘No-Deal’ Brexit Preparations

By |September 5th, 2019|

The UK Government is stepping up planning and preparations in the event of a no-deal Brexit, as a result of Boris Johnson becoming Prime Minister. As part of these preparations, HMRC automatically issued over 80,000 businesses with UK Economic Operator Registration and Identification (EORI) numbers. According to HMRC estimates, there [...]

UK | Will the Government follow suit in cutting the VAT rate for E-Books?

By |September 2nd, 2019|

The UK, along with 16 other EU Members, will continue to charge the standard rate of VAT for e-books, audio books and online newspapers despite the fact that the EU finance minster agreed to harmonise the rates with its printed versions back in October 2018. So far out of the [...]

United Kingdom | Upper Tribunal Revises Guidance on Witness Evidence in Cross-border VAT Fraud Cases

By |August 13th, 2019|

In the Upper Tribunal’s recent decision in Elbrook Cash and Carry Ltd, the court provided guidance on the case management of missing trader intra-community (MTIC) fraud appeals, specifically relating to witness statements. First Tier Tribunal Decision In the background to this case, Elbrook had appealed HMRC’s decision to revoke its [...]

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