Corporate VAT and Tax update – Q4 2022

“Happy New Year and best wishes for 2023. The second half of 2022 has been very quiet from the point of view of the usual raft of case law developments. However, it has been characterised by some very disappointing behaviour by HMRC.”

Stephen Patey – January 2023

The topics covered within the update are:

  • VAT registration chaos at HMRC
  • Making Tax Digital (MTD) for all
  • Options to Tax on non-residential property
  • New interest and penalty rules
  • Take care with capital expenditure timing
  • Where are we on the IR35 rules?

To download the full publication, click the link below.

Not for Profit VAT and Tax update – Q4 2022

“The second half of 2022 has been very quiet from the point of view of the usual raft of case law developments, with only one case worth mentioning. However, it has been characterised by some very disappointing behaviour by HMRC.

“As I set out some of these developments below, I can only hope that the coming year is better – both on the VAT front but, more importantly, for those struggling to get by in this country and elsewhere with the rising costs of living, and for the people of Ukraine.”

Phil Salmon – January 2023

The topics covered within this quarter’s update are:

  • VAT registration chaos at HMRC
  • Making Tax Digital (MTD) for all
  • Options to Tax on non-residential property
  • Business vs Non-Business activities and HMRC’s stance
  • Take care with capital expenditure timing
  • The Department for Business, Energy and Industrial Strategy (BEIS)’s holiday pay consultation

To download the full publication, click the link below.

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