The EU Parliament’s economic and monetary affairs (ECON) committee has published its draft report welcoming the ‘cornerstones’, the ‘quick fixes’ and the concept of ‘certified taxable persons’ proposed in the Commission’s October 2017 communication on fundamental principles for a new definitive s
Scottish ministers have published the draft Scottish Fiscal Commission (Modification of Functions) Regulations 2018, which will allow the Scottish Fiscal Commission to forecast assigned VAT receipts payable under the Scotland Act 1998 s 64A to its five-year forecasts.
HMRC has published the text of a cooperation agreement that it will encourage online marketplaces to sign, under which 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 limiting the Commission’s proposals to combat EU VAT fraud through increased exchange of information.
HMRC has published the results of a survey of around 2,000 businesses below the VAT threshold, aimed at providing estimates of the percentage of business-to-consumer (B2C) sales as a proportion of overall sales for the VAT unregistered population, and levels of EU trade among unregistered busines
The Court of Appeal remits the case back to the FTT. Even so, does the decision embolden HMRC when challenging arrangements as a matter of abuse of law? Frankie Beetham (Squire Patton Boggs) reports.
Triangulation and multiple VAT registration