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Independent review of the Loan Charge

Independent review of the Loan Charge

Independent review of the Loan Charge: The government has initiated a review of the Loan Charge and whether the policy is an appropriate way of dealing with disguised remuneration loan schemes used by individuals who entered directly into these schemes to avoid paying tax. Sir Amyas Morse, the former Comptroller and Auditor General and Chief Executive [...]
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VAT domestic reverse charge for building and construction services delayed

VAT domestic reverse charge for building and construction services delayed

VAT domestic reverse charge for building and construction services delayed: HMRC has announced a one-year delay to the introduction of the VAT domestic reverse charge for building and construction services. The reverse charge represents part of a government clamp-down on VAT fraud. According to the government, large amounts of VAT are lost through ‘missing trader’ [...]
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