The Childcare Payments Act 2014 (Commencement No 3 and Transitional Provisions) Regulations, SI 2017/578, bring into effect from 21 April 2017 the new childcare payments scheme (‘tax-free childcare’) for children who are under four years old on 1 September 2017, those who have their fourth birthd
HMRC is consulting until 19 May 2017 on draft regulations which would remove the use and enjoyment provisions for B2C telecommunication services.
Was the consideration paid by the recipient of the supplies?
VAT surcharge: allocation of payments between tax periods
Sarah Halsted (BDO) provides an updated guide to the VAT standard rates and compliance thresholds across the EU.
The government announced in the Budget on 8 March its intention to remove the VAT ‘use and enjoyment’ provision for mobile phone services provided to consumers. The current rules mean that providers do not have to account for UK VAT when customers use their phones outside the EU.
The Value Added Tax (Increase of Registration Limits) Order, SI 2017/290, increases the threshold for registration from £83,000 to £85,000 and for deregistration from £81,000 to £83,000 with effect from 1 April 2017.