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108 results found

Article

RPC | United Kingdom, European Union | 23 May 2018

Customs and excise quarterly update - May 2018

In this update we report on the Government’s consultation on Gaming Duty Accounting Periods; the Licensing of Tobacco Manufacturing Machinery; and the

Article

RPC | United Kingdom | 1 May 2018

DOTAS for inheritance tax - new guidance published

On 29 March 2018, HMRC published new guidance which provides advice in relation to notifiable inheritance tax avoidance schemes. This follows changes

Article

RPC | United Kingdom | 1 May 2018

Tax avoidance involving profit fragmentation - consultation issued

On 10 April 2018, HMRC issued a new consultation seeking views on proposals to address tax avoidance involving profit fragmentation. The target is

Article

RPC | United Kingdom | 1 May 2018

GAAR - updated guidance published

On 28 March 2018, HMRC published updated guidance for the general anti-abuse rule (GAAR). In particular, Parts A, B and C have been updated to

Article

RPC | United Kingdom | 24 Apr 2018

Consultation on VAT split payment collection model

On 13 March 2018, HMRC and HM Treasury launched a consultation on a "split payment" model for collecting VAT on online sales by non-UK sellers. This

Article

RPC | United Kingdom, European Union | 24 Apr 2018

DPAS - AG opinion on scope of VAT exemption for payment services

In HMRC v DPAS Ltd (Case C-517) the Advocate General (AG) has opined that dental payment plan administrative services are not exempt from VAT under

Article

RPC | United Kingdom | 24 Apr 2018

Revenue & Customs Brief 318 - revised HMRC guidance on VAT cost sharing exemption

On 22 March 2018, HMRC published Revenue & Customs Brief 3 (2018), which sets out changes to the VAT exemption for cost sharing groups following

Article

RPC | United Kingdom | 3 Apr 2018

HMRC issues guidance on new criminal offences relating to offshore income

On 16 March 2018, HMRC published guidance on the three new criminal offences relating to offshore income, assets and activities, introduced by the

Article

RPC | United Kingdom | 3 Apr 2018

HMRC issues revised Code of Practice 8 (COP 8) guidance

On 23 February 2018, HMRC's Fraud Investigation Service published a revised version of its COP 8 guidance. The guidance explains how the Fraud and

Article

RPC | United Kingdom | 26 Mar 2018

HMRC launches informal VAT grouping consultation

HMRC is currently undertaking an informal consultation with a number of industry bodies and trade associations in relation to three specific options

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