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HMRC recently made two announcements which should be taken into consideration by hotel businesses. The first is a policy change regarding the VAT treatment of retained payments, and the second is a new voluntary ...
Timeshare apartments are not always exempt from VAT according to a recent decision from the Court of Appeal (CoA). In the past, suppliers have treated timeshares as supplies of land which are exempt from VAT. By finding ...
In February HMRC announced that nine businesses were under criminal investigation for failing to prevent the facilitation of tax evasion with a further 21 businesses across 10 different sectors under review. We are told ...