HMRC’s tax crackdown on the online sales of goods could have important VAT consequences.
- HMRC have launched an initiative to recover more tax from those carrying out online business activities.
- The danger of online trade taking total sales over the VAT registration threshold.
- When do online sales move from a hobby or personal activity to a taxable business?
- The importance of the guidance and business tests in the Lord Fisher case.
- Consider whether the online selling might be carried out by a separate person.
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