Insights
Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.
Clark Wilson
CEO, Barrachd
Susie Walker
Partner & Head of Tax
11 April 2019
Brexit update - extension to 31 OctoberThe UK’s ambassador to the EU, Sir Tim Barrow, has today written to Donald Tusk confirming the agreement of the UK Government to the extension of the period under Article 50(3) for Brexit day to 31 October 2019.
Nigel Roberts
VAT Director and Head of VAT & Duty
03 April 2019
Balhousie Holdings ruling highlights importance of understanding VAT zero-ratingA recent Court of Session decision has highlighted the complexity and risk in the VAT zero-rating rules for many types of communal residential buildings, care homes and charities. Not understanding these rules can lead to substantial VAT costs which can arise many years after the building was completed.
Susie Walker
Partner & Head of Tax
25 March 2019
Brexit update: where we are now?We always guessed that the last week of the UK’s intended Brexit date of 29th March 2019 would be full of last minute hitches, but to have got to the Monday before B-date and for all aspects to still be up in the air means that it couldn’t be any worse for businesses who eagerly await certainty. Briefly, here’s what we now know.
Nigel Roberts
VAT Director and Head of VAT & Duty
12 March 2019
Making Tax Digital: The wait is over - it’s time to actMaking Tax Digital becomes a reality for VAT in April 2019 . That’s not much time to make sure you’re compliant – and there’s a lot of information to get your head around. In the first of two blogs, Nigel Roberts, Johnston Carmichael’s Head of Indirect tax considers why HMRC are pushing a digital agenda for tax and how to get ready for the deadline.
Nigel Roberts
VAT Director and Head of VAT & Duty
05 February 2019
No Deal Brexit – VAT changes you need to be aware ofHMRC has published guidance on a number of VAT changes which will impact businesses which trade with EU in the event of a “No Deal” Brexit. If you currently sell digital services to consumers in other EU countries, claim VAT incurred elsewhere in the EU or use the EU “VIES” database to check EU customer and supplier VAT numbers, you need to be aware of these changes.
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