A new £15bn VAT refund scheme for NHS and central government could simplify recovery for the public sector, but there could be hidden impacts for contractors, say RSM’s Carolyn Brown and Scott Harwood
The Scottish oil city of Aberdeen tops the list of places where HMRC conducted the greatest number of investigations into the underpayment of the national minimum wage (NMW) last year, according to Pinsent Masons
MPs have been told that possible tax reforms post Covid, coupled with increased digitalisation could save accountants from spending their lives ‘doing pointless repetitive tasks’ such as calculating tax returns
HMRC has written to all VAT-registered businesses in Great Britain trading with the EU and/or the rest of the world, highlighting what they need to do to prepare for the UK’s exit from the EU at the end of this year
As HMRC regains its position at the front of the creditor queue, Ashford’s Katie Farmer and Amy Gallimore explain the impact on corporate insolvencies, including CVA challenges and cash flow crises
HMRC has issued a brief on VAT and digital advertising by charities, which confirms VAT is no longer considered due on the majority of internet search browsing advertisements
In our regular Q&A series from Croner Taxwise, VAT adviser, Arti Sonpal explains the VAT implications around installing electric car charging points and solar panels to a residential property
The Treasury is seeking views on proposals for a major reform of the current VAT refund scheme for public bodies, in order to make it simpler to operate and improve value for money in the delivery of services
RSM’s Scott Harwood reviews a £1m VAT case that centred on whether the company was the provider of a service or merely acted as an agent for other service providers
In our regular Q&A series from Croner Taxwise, senior VAT consultant, Vivienne Scott explores what conditions need to be met for work on goods for export to be zero-rated
In this month’s VAT updates, Graham Elliott reviews uncertainty in EU distance selling ruling, the importance of checking customers’ residency, rent variations and electronic literature
In our regular Q&A series from Croner Taxwise, VAT adviser, Priyesh Mistry defines the impact of the temporary rate change on the issue of face value vouchers, when the VAT will be due and at what rate
In our regular Q&A series from Croner Taxwise, VAT adviser, Tony Chamberlain explains the VAT implications of the Eat Out to Help Scheme, do restaurateurs only pay VAT to HMRC on the discounted amount or full value of the bill?
With some businesses now facing three or even four different VAT rates, Crowe’s Robert Marchant unpicks the implications of the temporary reduction, assessing the impact of further tax compliance for the hospitality and tourism industries
