In brief: 11 April 2019

Support for taxpayers

HMRC has published a briefing outlining the help and support it offers taxpayers in difficult circumstances. Over the coming 12 to 18 months HMRC will extend its ‘needs extra support’ service beyond help with tax debts to those undergoing tax investigations. In addition its new customer experience committee will bring together independent expertise from a wide range of industries and sectors.

Cross-border trade

The Taxation (Cross-border Trade) Act 2018 (Appointed Day No 5 and Miscellaneous Commencements) (EU Exit) Regulations SI 2019/819 appoint 8 April 2019 as the date on which parts of Sch 7 and specific provisions of three sets of customs regulations come into force.

VAT

HMRC has further extended the deadline to 30 May for US claimants for submission of valid certificates of status (COS) in support of VAT claims under the new 2017-18 overseas refund scheme. Revenue and Customs Brief 12/2018:...