MTDfV penalties relaxed again

HMRC has announced important changes to the proposed penalty arrangements applying in the first year of Making Tax Digital for VAT (MTDfV). What are they?

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Accounting for VAT on events held overseas

Our subscriber is VAT registered in the UK and produced a singing and dancing show for a cabaret venue in Spain. He invoiced the venue in Spain for the show and did not charge UK VAT on his fee because the place of supply is Spain under the general business-to-business (B2B) rule.

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Another change to workplace pensions

Pensions auto-enrolment was phased in slowly, but now every employer must join their eligible staff in a workplace pension unless they opt out. But there’s one last important change before the task is complete. What is it?

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New de minimis threshold for MOSS

Legislation has been passed to introduce an £8,818 de minimis threshold before your business will need to register for MOSS in relation to e-services sales. How will this operate in … Read more

Changes to EU VAT registration

Changes to the VAT place of supply rules in 2019 will make life easier for thousands of businesses, but increase complexity for others. What’s the full story? EU sales. The new rules, … Read more