Tag Archives: services

Construction Industry Scheme and HMRC Guidance on New Agency Rules

HMRC this week published guidance on the agency rules in place from April 2014. What caught my eye as a tax barrister was HMRC’s views on the interaction with the Construction Industry Scheme (CIS). HMRC say a CIS worker will … Continue reading

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Guidance on B2C Digital Services Changes to VAT

HMRC has guidance on the business-to-consumer, B2C, changes to digital services coming in 2015 and the mini-one stop shop, MOSS, registration. Digital services cover broadcasting, telecommunications and e-services like downloads, apps, gaming etc. From 1st January 2015 for B2C services … Continue reading

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Charity Donations and VAT – Lesson 1

As a tax barrister, people frequently ask me about VAT and charities. So, charity and tax fans please take note of this, from HMRC, the deceptively simple starting point for the complex issue of VAT and charities. A freely given … Continue reading

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France Dares to Tax Internet Profits Made in France

They do things differently in France compared to the UK. Two stories caught my eye. Recently the French President gave a speech at which he said everyone must be on a level paying field, including taxes. He made his comments … Continue reading

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HMRC Online Services Downtime

Most of HMRC’s online services will be down from 6am on Friday 11th October 2013 to 6am Monday 14th October, for routine maintenance. Tax fans, take note. Eamon McNicholas Tax Barrister, Accountant

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OECD Issues Draft Guidelines On VAT On Services, Intangibles

An outline of the OECD Issues Draft Guidelines On VAT On Services from Tax News: http://www.tax-news.com/news/OECD_Issues_Draft_Guidelines_On_VAT_On_Services_Intangibles____59643.html Eamon McNicholas Tax Barrister, Accountant http://www.EamonMcNicholas.com

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EU ruling on illegal VAT to hit Spanish health firms

VAT on medical supplies and services is a subject in which I have often been involved in UK. Here’s a Spanish experience: http://www.reuters.com/article/2013/01/17/court-spain-vat-idUSL6N0AMBAK20130117 Eamon McNicholas Tax Barrister, Accountant http://www.EamonMcNicholas.com

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