HMRC has not agreed contingency measures with the Treasury should it run into difficulties with plans to digitise the tax system, and must take action to ensure it has a credible plan to make savings without damaging customer service, according to a report by the public accounts committee (PAC) which says its performance remains below par in several key areas

The European Commission is proposing to simplify rules for e-commerce across EU country borders by introducing a one-stop shop for online VAT payments that will cover goods as well as services, in a move which it says will cut compliance costs by 95%

Graham Elliott, director, City & Cambridge Consultancy on effective VAT revision prior to date of registration, capital goods scheme, VAT cases

The government will legislate to provide HMRC and taxpayers earlier certainty on individual matters in large, high risk and complex tax enquiries, it was confirmed in the Autumn Statement

The VAT flat rate scheme (FRS) for limited cost businesses is set to increase to 16.5% from the current rate of 14.5%, effective from 1 April 2017 based on defined criteria for a limited cost trader

Following the Autumn Statement, the Office of Tax Simplification (OTS) is to carry out a review into the VAT system, looking at options to make VAT accounting simpler for SMEs, the flat rate scheme and the registration threshold

The last Autumn Statement signalled a fairly light approach to significant tax changes which will be a welcome respite for tax advisers and businesses. Here our team of expert Wolters Kluwer tax writers run through the tax implications of key measures

The government is to focus on the abuse of indirect tax, particuarly VAT fraud, as part of its ongoing fight against tax avoidance and evasion, Chancellor Philip Hammond confirmed in today’s Autumn Statement

Complaints about HMRC have reached the highest level since the global financial crisis, according to analysis by Saffery Champness, which warns that the switch to making tax digital (MTD) risks prompting a further rise, with additional cost to the tax authorities

An Edinburgh builder, who failed to hand over £118,666 of VAT that he had charged his customers, has been jailed for 20 months following an investigation by HMRC

HMRC has published a brief setting out the policy on the deduction of VAT relating to assets used by a business prior to its VAT registration, saying this has not always been treated consistently

HMRC has launched an online application service for its advance VAT Annual Accounting Scheme which allows taxpayers to submit only one VAT return a year instead of quarterly, which came into force on 3 November