Amidst the turmoil of COVID-19, HMRC has suddenly reversed its position on early termination fees, announcing such fees are now subject to VAT. In addition, it is taking the controversial position ...
HMRC data suggests thousands of UK small businesses are restricting growth to avoid the £90,000 VAT threshold, prompting ...
New guidance has been issued by HMRC setting out their new policy on the VAT treatment of early termination fees and compensation payments, supplanting heavily criticised guidance issued in 2020.
VAT on public electric vehicle (EV) charging could fall to 5pc after HMRC lost a landmark legal battle. EV campaigners have criticised the Treasury for imposing a 20pc VAT rate on chargers located at ...
HMRC is bearing down with increasing force on construction over VAT domestic reverse charge. Chartered tax adviser Tony ...
HMRC is reportedly targeting the construction industry in a VAT crackdown. HMRC is "pursuing" compliant businesses for sums owed by others, it has been claimed, under a long-running wrangle between ...
HM Revenue & Customs (HMRC) will allow NHS and government departments to reclaim the VAT on off-premise purchases. In bowing to pressure from cloud-championing campaigners, HMRC unveiled a revamped ...
Lycamobile UK Ltd (LMUK) supplies telecommunications services via other mobile operators' networks, including through periodic plans.
UK court rules ‘domestic’ VAT rate should apply for charging an electric vehicle on the public network, instead of the 20% ...
HMRC is reportedly setting its sights on the construction industry in a VAT crackdown. It's been claimed that HMRC is "pursuing" compliant businesses for sums owed by others, amid an ongoing dispute ...