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Our experts provide their insights on the latest industry developments and share tips on accountancy and business matters.

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14 June 2019

  • Infrastructure & Renewable Energy
  • VAT & Duty
HMRC announce immediate change in the VAT treatment of Renewable Energy Certificates

HMRC have announced an immediate change in the VAT treatment of Renewable Energy Certificates (RECs). These changes take effect from 14 June 2019 and any UK VAT registered business which buys or sells RECs is likely to be affected.

23 April 2019

  • VAT & Duty
HMRC announce changes in VAT recovery rules for UK importers

These changes will have a big impact on UK toll operators and their overseas customers. Changes to business operating models may be needed to avoid additional costs. Any UK business which pays and recovers import VAT on goods they don’t own could also be affected.

11 April 2019

  • Corporate Tax
  • VAT & Duty
  • Brexit
Brexit update - extension to 31 October

The 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.

03 April 2019

  • VAT & Duty
Balhousie Holdings ruling highlights importance of understanding VAT zero-rating

A 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.

25 March 2019

  • Corporate Tax
  • VAT & Duty
  • Brexit
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.

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