VAT Flat Rate Scheme
on 26 October 2022
with No Comments
HMRC have issued a new version of the flat rate scheme notice. Some important points about the flat rate scheme … Read More
Accounting Date of Sole Traders and Partnerships
on 12 October 2021
with No Comments
The government have been making confusing announcements about the introduction of “Making Tax Digital” (MTD), accounting date rule changes and … Read More
HMRC VAT case lasting over 8 years
on 24 August 2021
with No Comments
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
on 23 August 2021
with No Comments
Making Tax Digital – is making the headlines lately. It is noteable that VAT transitioned to MTD without big problems … Read More
Important VAT case supported by First Tier Tribunal
on 18 August 2021
with No Comments
The First Tier Tribunal have recently supported a taxpayer in an important VAT case. HMRC had denied full input tax … Read More
Three recent cases lost by HMRC
on 14 August 2021
with No Comments
HMRC have lost three recent cases, including this one, relating to VAT on mixed supplies. In each case HMRC have … Read More
No penalties for late filing of first MTD VAT return
on 19 September 2019
with No Comments
HMRC have said that businesses will not be penalised for late submission of their first MTD VAT return. They added: … Read More
Company Officers jointly and severally liable for VAT penalty
on 11 September 2019
with No Comments
The decision in a recent tax tribunal case reminds us that directors and other company officers may be personally liable … Read More
Construction Services Reverse Charge VAT Delayed Until 2020
on 10 September 2019
with No Comments
The implementation of domestic reverse charge VAT for construction services has been delayed until 1 October 2020. We will keep … Read More
Company VAT penalty can be a liability of an “officer”
on 15 August 2019
with No Comments
A recent case before the tax tribunal saw the liability for a late VAT registration penalty being passed on to … Read More