30 January 2019
Key considerations for hotels in light of recent HMRC announcements
www.twobirds.com/en/news/articles/2019/uk/key-considerations-for-hotels-in-light-of-recent-hmrc-announcements

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 ...

30 September 2019
HMRC v Fortyseven Park Street
www.twobirds.com/en/news/articles/2019/uk/hmrc-v-fortyseven-park-street

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 ...

27 May 2020
HMRC Ramps up criminal Investigations for Failing to Prevent the Facilitation of Tax Evasion
www.twobirds.com/en/news/articles/2020/uk/hmrc-ramps-up-criminal-investigations-for-failing-to-prevent-the-facilitation-of-tax-evasion

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 ...