ณษศหำฐา๔

Tax News

Updated HMRC guidance on VAT One Stop Shop

Published on: 02 November 2021
Published by a

Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance on reporting and paying VAT on distance sales of goods from Northern Ireland to cover businesses whose turnover is below the UK VAT registration threshold.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

Popular Articles

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

14 Jul 2020 15:34 | Produced by Tolley Read more Read more

Subsistence expenses

Subsistence expensesIntroductionSubsistence is the amount incurred as a consequence of business travel. Typically it relates to accommodation and meal costs incurred. These amounts are allowed because they are associated with the necessary travel which is not to a permanent workplace. See the Travel

14 Jul 2020 13:43 | Produced by Tolley in association with Philip Rutherford Read more Read more

VAT registration โ€• artificial separation of business activities (disaggregation)

VAT registration โ€• artificial separation of business activities (disaggregation)This guidance note should be read in conjunction with the VAT registration โ€• compulsory guidance note and is relevant to persons established or resident in the UK. Persons that are not established or resident in the UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more