Tax / Tips for taxpayers: Making Tax Digital for VAT

Nine months since the launch of Making Tax Digital (MTD) for VAT, late adopters have only filed once under the new system, some not even using accounting software due to the soft landing penalties regime. Philip McNeill and Dr Sarah McNeill explain the key compliance issues

Tax / Kickboxing company loses VAT dispute

Kickboxing company Premier Family Martial Arts LLP has lost a VAT dispute with HMRC, as they tried to appeal that kickboxing should be exempt from VAT because it is a form of tuition, covering a subject that is part of school education

Tax / Steakhouse boss gets the chop over tax

The boss of a Hampshire steakhouse has been banned from running companies for six years after submitting inaccurate information to the tax authorities for several years, following an Insolvency Service investigation

Tax / VAT in 2020 – post-Brexit implications

With Brexit on the verge of being finalised, at least at stage one, Alison Horner, indirect tax partner at MHA MacIntyre Hudson, looks at the impact on VAT and cross-border transactions post 31 January

Tax / Getting tax out of taxi apps?

The rise of the digital economy is changing the traditional VAT collection landscape with HMRC struggling to extricate tax as providers argue they are providing app services to third parties and many are based offshore. Sean Glancy, indirect taxes partner at UHY Hacker Young, examines the VAT issues

Tax / News Corp wins VAT dispute at Upper Tribunal

HMRC has lost an appeal at the Upper Tribunal over zero rated VAT on digital newspapers with the publishers of The Times arguing that digital versions of its newspapers are not a service

Tax / VAT updates: January 2020

In this month’s VAT updates, Graham Elliott considers whether dating services are consultancy, a volunteer running a bar for charity and if HMRC’s enquiries service left a club in no man’s land

Tax / Q&A: sale of scrap under global accounting scheme

In our regular Q&A series from Croner Taxwise, tax adviser, Tony Chamberlain puts a Christmas twist on the issue of scrap sales under the global accounting scheme

Tax / EU signals support for OECD digital tax

MEPs have pulled back on plans to introduce an EU digital tax as member states fail to reach agreement

Tax / Dixons loses £1.8m VAT claim on bouncing cheques

Retail chain Dixons has failed at a First Tier Tribunal (FTT) appeal in a bid to reclaim £1.8m of overpaid VAT on cheques which had been dishonoured, on the basis it was out of time for a refund

Tax / EU votes for change to cross-border VAT rules

MEPs have voted to make it mandatory for payment service providers to collect cross-border e-commerce payment to crack down on VAT fraud

Tax / Q&A: zero VAT rating on direct and indirect exports

In our regular Q&A series from Croner Taxwise, Sally Atkins examines whether an export invoiced to a charity can zero-rate the sale under export rules

Tax / Q&A: VAT and setting up an Amazon reseller

In our regular Q&A series from Croner Taxwise, Hilary Budd gives pointers on VAT compliance obligations to consider when starting to sell via Amazon Marketplace as a third party seller

Tax / High end dating site loses VAT dispute

An upmarket matchmaking business has failed in its bid at a First Tier Tribunal (FTT) to overturn a demand from HMRC for VAT due on the services it provides

Tax / HMRC hauls in £3.9bn from sin taxes

There has been a 49% hike in the extra tax raised as a result of investigations into the underpayment of sin taxes, with HMRC collecting £3.9bn last year