INDIRECT TAXES

The challenges are yet to come, writes Richard Asquith (Avalara).

What are the tax and customs implications of new Withdrawal Agreement and non-binding post-Brexit Political Declaration? Richard Asquith (Avalara) reviews. 

There were only a small number of changes to stamp taxes introduced by the Finance Act, but they are quite a mixed bunch. They range from a fundamental change to the SDLT return filing deadline, through a welcome relief for first-time buyers who are...

In a response to the 2015 decision of the CJEU in Larentia + Minerva (Case C-108/14)), FA 2019 Sch 18 changes the UKs rules on VAT groups to allow individuals and partnerships to become members of VAT groups. The new rules do not come into...

This report, which sets out the key tax changes taking effect from April, was prepared by Deloitte’s Mark Groom (partner), Patricia Mock (tax director), Dan Nazarian (associate director) and Donna Huggard (associate director).

Nick Cronkshaw and Gary Barnett (Simmons & Simmons) provide your monthly review of the VAT developments that matter.

What is a dwelling?

VAT on sale and leaseback

The Taxation (Cross-border Trade) Act 2018 (Appointed Day No 2) (EU Exit) Regulations, SI 2019/69, appoint 23 January 2019 as the day on which provisions of the Act come into force enabling the government to establish preferential trading arrangements in favour of ‘eligible developing countries’

The government has laid three further sets of regulations making amendments to VAT legislation, to be brought into force in the event that the UK leaves the EU without a negotiated arrangement.