The decisions in Wheels, Payless Cash & Carry and Field Fisher Waterhouse are three of the VAT developments that matter this month, as reviewed by Greg Sinfield and Lee Squires
HMRC are reminding VAT ‘rule-breakers’ that they must notify HMRC by 30 September that they plan to make a voluntary disclosure if they wish to take part in the disclosure initiative launched in July.
Julie Park considers why we continue to struggle with the question of whether a business is acting as an agent or a principal
Financial services
Legislation requiring carry-forward of excess input tax
Mark Groom reviews HMRC’s recent guidance following the decision in AstraZeneca and identifies immediate action points
Greg Sinfield and Lee Squires review the latest VAT developments that matter
Roger Thomas looks at the Commissioners for Revenue and Customs’ tribulations implementing the VAT Directive
HMRC are seeking views on proposals to accelerate the move to online delivery of services, with a view to making a proposed registration wizard the ‘digital by default channel’ for PAYE, corporation tax, income tax self assessment and class 2 NICs.