HMRC has published further signatories to the new cooperation agreement under which online marketplaces will exchange certain information about their sellers in the interests of promoting VAT compliance.
The EU Parliament’s economic and monetary affairs (ECON) committee has put forward amendments to the Commission’s proposal for simplification of VAT for SMEs in the EU, which forms part of the wider set of reforms moving towards creation of a single EU VAT area.
Supply of food or catering?
Alan Sinyor (Bryan Cave Leighton Paisner) reviews the draft rules.
Following consultation, HM Treasury intends to explore in more depth a number of proposals for using the tax system to reduce the amount of single-use plastic waste. The chancellor will announce the final set of policies to be taken forward at Budget 2018.
Two VAT numbers, one economic entity
Defining the characteristics of VAT