HMRC is consulting until 7 October 2016 on proposals to reduce the window for filing and payment of SDLT from 30 days to 14 days after the effective date of the transaction, beginning in 2018, together with other changes to the filing and payment process.
The consultation proposes:
HMRC has published a tax information and impact note explaining the VAT (Place of Supply of Services: Exceptions Relating to Supplies Made to Relevant Business Person) Order, SI 2016/726, which introduces an exception to the usual VAT place of supply rules for indemnity repairs carried out under
Kevin Hall (Gabelle) answers a query from an adviser with a client who has been charged unexpected VAT by a builder.
Rowena Clifton and Andy Gott (RSM) review HMRC’s new guidance on business transfers into VAT groups, which clarifies how the VAT registration test should be applied when the purchaser is not established in the UK for VAT purposes.
Mobile devices for handicapped persons
Mixed-use building
Cash value of casino non-negotiable chips
Scope of the exemption in respect of payments and transfers
The reverse charge for material with a gold content