Since 1927 the leading authority on tax law, practice and administration

MOSS

VAT’s mini one-stop shop is ill conceived for small firms

Dividing business in the UK and in the rest of EU into two separate entities will not be seen as revenue splitting when it comes to registering for the VAT mini one-stop shop (MOSS), HMRC have appeared to accept.

HMRC have issued detailed guidance to help businesses prepare for VAT changes in relation to supplies of digital services, set to take effect on 1 January 2015. It supplements European Union information published last month.

Show

12

Results

Newsletter sign-up Subscribe

READERS' FORUM premium icon

Readers forum: Claiming pre-registration input tax Practice tip: 19 December 2024 New Queries: 19 December 2024 Readers’ forum: Should I advise my client to declare income? Readers’ forum: Pension scheme set up as discretionary trust?

FIVE WAYS TO MAKE ACCOUNTS PRODUCTION AND TAX EASIER.
Download the exclusive Xero
free report here.

New queries

Please email any questions you might have
to: taxation@lexisnexis.co.uk.

NEWS

Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged Business expenditure on R&D rises in 2023 HMRC targets landlords who may have undeclared rents Lump sums cannot be returned to pension scheme

Third slide

Deadline dates for January 2025

CASES

No extenuating circumstances to extend deadline Delay in issuing penalties was no excuse for late return Sales of occupation income avoidance rules apply Whole of settlement was not subject to tax Payments were taxable as earnings

MOST POPULAR

Readers forum: Claiming pre-registration input tax No extenuating circumstances to extend deadline This week's opinion: 19 December 2024 Automated tracking system for taxpayers could save £36m a year, study shows Welsh income tax rates are unchanged

back to top icon