I ask because there seems to have been a rapid escalation in these (which will presumably only get worse as they hide amongst the increase in true-HMRC ...

Background. On 2 September 2020, HMRC published Revenue and Customs Brief 12 (2020) and updated guidance to treat early contract termination fees, including payments on a breach or withdrawal of a ...

HMRC expected VAT to be charged by reference to the amount of rent given-up by the landlord, based on an assumption that the landlord and tenant were providing something of equal value to each ...

Ensure your business is following HMRC's new VAT rules with a six-point guide from FreeAgent. Advertisement feature. Thursday 05 September 2019 11:51 BST.

HM Revenue & Customs (HMRC) will allow NHS and government departments to reclaim the VAT on off-premise purchases. In bowing to pressure from cloud-championing campaigners, HMRC unveiled a ...

But the gap between what HMRC estimated it is owed in VAT and what it collected was greater last year than the year before. The gap stood at £8.8bn in the 2022-2023 tax year, ...

According to HMRC, “provided the recipient is VAT-registered and the payments are subject to CIS, it is recommended that the reverse [charge] should apply”. If you’re unsure whether the new ...