Displaying 1-10 of 307 results
Tax administration and maintenance day summary
- Article
- 18 Apr 2024
A new consultation on the VAT treatment of private hire vehicles was among a number of announcements made on tax administration and maintenance (TAM) day.
Exclusive
Ways to tackle tax threshold unfairness
- Article
- 04 Apr 2024
Patricia Mock and Sally Campbell, co-authors with Bill Dodwell of a recent Tax Law Review Committee discussion paper, consider a range of principles to help inform future tax policy.
HMRC’s VAT online service for agents to be decommissioned
- Article
- 26 Mar 2024
Agents should use their agent services account to manage the VAT affairs of all clients going forward.
VAT registration threshold to increase
- Article
- 06 Mar 2024
Among the indirect tax Budget announcements is the increase to the VAT registration threshold from 1 April 2024. A new duty on vaping products will also be introduced as well as changes to airport passenger duty and landfill tax rates.
Exclusive
A lightning bolt for the VAT Tour Operators Margin Scheme
- Article
- 27 Feb 2024
In the case of Bolt Services UK Limited, the First-tier Tribunal found that mobile ride hailing services fall within the Tour Operators Margin Scheme (TOMS). Ed Saltmarsh considers the implications of the decision for the industry and for the fate of TOMS itself.
VAT import one stop shop for Northern Ireland
- Article
- 23 Feb 2024
Businesses in Northern Ireland can now register for the scheme to account for VAT on goods sold to consumers in the EU or Northern Ireland.
ICAEW writes to the Financial Secretary to the Treasury
- Article
- 06 Feb 2024
Tax Faculty supplements ICAEW’s Spring Budget 2024 representations by writing to government on HMRC service performance and VAT simplification.
HMRC changes agent authorisation for VAT
- Article
- 06 Feb 2024
The digital handshake in the agent services account should now be used for almost all agent authorisations for VAT.
ICAEW technical round-up: January 2024
- Article
- 30 Jan 2024
This month’s top stories include mandated payrolling employer-provided benefits; information around the abolition of the pensions lifetime allowance; and an explainer on how to calculate NICs for directors.
HMRC challenges UK VAT status of online traders
- Article
- 19 Jan 2024
HMRC will contact businesses believed to be non-established taxable persons (NETPs) for VAT purposes. The business will then have 30 days to challenge HMRC’s decision.
Displaying 1-10 of 307 results