Dealing with imports after Brexit
March 2019 is when the UK is due to leave the European Union and there is still much to be decided. Nowadays it is very straightforward to buy goods from…
Update to Notice 701/10
HMRC have published a new version of VAT Notice 701/10: zero-rating of books and other printed matter. If you are unsure about the significance of the changes in the new…
What does Brexit mean for VAT?
Every member of the European Union (‘EU’) has VAT. It is a condition of membership. After leaving the EU the UK is not bound to have VAT. It could abolish…
Vaguely Ambiguous Tax
Whilst the industry is in the process of aligning itself with HMRC’s published policy in Revenue & Customs Brief 10 2015, (note today’s deadline!), there is another bump in the…
Doctor, I have a VAT problem
HMRC finally published new guidance for the direct marketing industry in the updated versions of Notices 700/24 and 701/10 on 9th June. Following on from this, industry representatives such as…
Sort of…but not quite
So we now have what we’ve all been waiting for. The definitive guide to VAT on direct mail. Or have we… HMRC’s most recent correspondence (Open PDF) is a useful…
Can I have that in writing?
In a previous blog we set out the facts surrounding HMRC’s policy statements in ongoing discussions with the Direct Marketing Association (DMA). Since then, representatives from both the DMA and…
Postage update: access agreements
Last month the High Court made a decision in a claim brought by Whistl UK (formerly TNT Post) against HMRC in respect of the scope of VAT exemption provided to…
MOSS gathering
On 1 January 2015 changes will be made to the European Union (EU) VAT place of supply of services rules involving business to consumer supplies of digital services (broadcasting, telecommunications…
Fact or fiction?!
The industry has been awash with opinion, speculation and hearsay since HMRC’s announcement about their views on single sourcing. At some point you just need to step back and separate…
