Tax / NAO to look at online overseas retailer VAT evasion

The National Audit Office (NAO) is to carry out an investigation looking at the risk of VAT evasion by overseas online retailers, which HRMC has estimated costs the Exchequer around £1bn a year

Tax / Bull: Big HMRC is not necessarily better

The motives behind HMRC's modernisation project remain unclear and could risk damaging its service before it improves it, warns RSM senior tax partner George Bull   

Tax / HMRC consults on ending four extra-statutory concessions

HMRC has announced a technical consultation on plans to withdraw four extra-statutory concessions (ESCs), three of which concern VAT rates for computer systems and for sports clubs, while the fourth relates to accounting periods for retail co-operative societies

Tax / Q & A: pre-registration VAT reclaims

An overhaul in rules means that the restriction on the amount of VAT claimable before registration has changed. Croner-i experts consider the question: can we reclaim some of the VAT incurred before the date of registration?

Tax / VAT updates: Jan 2017

Graham Elliott, VAT expert and director at City & Cambridge Consultancy, examines the Boggis ruling on definition of dwelling, input tax allowed in management buyout, input tax at Durham Cathedral

Tax / Hallam: European VAT landscape struggles to modernise

A year on from the controversy surrounding VAT collection by Amazon marketplace sellers, Accordance CEO Nicholas Hallam looks at whether any progress has been made to curb VAT leakage 

Tax / HMRC sees ten-fold increase in online VAT retailer registrations

As the final online shopping parcels hit the doormat in time for Christmas, HMRC says it has registered a ten-fold increase in the number of internet retailers registering for VAT since gaining new powers in regards to overseas sellers

Tax / EU set to overhaul SME VAT scheme to simplify rules

The EU has launched a trio of VAT consultations including proposals to simplify the SME VAT scheme for small businesses, attempts to harmonise EU VAT rates and measures to improve intra-EU transactions

Tax / VAT waiver for Jo Cox memorial single

The Chancellor has announced that VAT on sales of the Christmas single in memory of late MP Jo Cox will be donated to charity

Tax / Consultation on changes to UK VAT grouping

HMRC is to consult on whether to make changes to UK VAT grouping following decisions of the Court of Justice of the European Union (CJEU)

Tax / Government VAT donation on Christmas charity single

Chancellor Philip Hammond has shown some Christmas goodwill in announced that the VAT on sales of the X Factor winner’s charity single will be donated to two children’s charities

Tax / AS2016: key tax changes and implementation dates

Our essential snapshot of the key measures announced in Autumn Statement 2016 and Finance Bill 2017, including salary sacrifice, disguised remuneration, NIC for self employed, reduction in MPAA limit and flat rate VAT scheme

Tax / HMRC fails to set out contingency plan for Making Tax Digital rollout

HMRC has not agreed contingency measures with the Treasury should it run into difficulties with plans to digitise the tax system, and must take action to ensure it has a credible plan to make savings without damaging customer service, according to a report by the public accounts committee (PAC) which says its performance remains below par in several key areas

Tax / Plans for EU one-stop shop for online VAT payments

The European Commission is proposing to simplify rules for e-commerce across EU country borders by introducing a one-stop shop for online VAT payments that will cover goods as well as services, in a move which it says will cut compliance costs by 95%

Tax / VAT updates: December 2016

Graham Elliott, director, City & Cambridge Consultancy on effective VAT revision prior to date of registration, capital goods scheme, VAT cases