A German football agency has had its appeal upheld by the Court of Justice for the European Union (CJEU) after disputing whether the VAT liability of the services it provided to clubs hinged on the time of supply or when they were completed

With close to 100 days before Making Tax Digital (MTD) for VAT becomes compulsory, HMRC has come under fire for its failure to publish detailed guidance on when and how to claim exemptions from the new rules, with the Low Incomes Tax Reform Group (LITRG) warning this risks unfairly increasing the burdens on some individuals

ACCA is warning of future risks to small and medium-sized enterprises (SMEs) because of the potential for a no deal Brexit to clash with the introduction of HMRC’s new Making Tax Digital (MTD) for VAT regime, and says the government must provide more detailed guidance