VAT Mini One Stop Shop (MOSS)

VAT Mini One Stop Shop (MOSS)

From 1 January 2015 new VAT rules were introduced which affect all businesses selling broadcasting, telecommunications and e-services to non-business customers (B2C) in other EU countries.   It does NOT apply to business-to-business (B2B) transactions which remain unaltered. E-Services are services that are heavily reliant on the internet for their execution and include the following services:. Read more

Capital allowances on property purchases: no second chances

Capital allowances on property purchases: no second chances

In recent years, developments in the capital allowances world have stemmed largely from statute.  This is a major change from how it used to be. Traditionally, statute remained largely untouched year after year, whilst a raft of cases significantly changed capital allowances practice within the broad statutory framework. Increasingly in modern times, Government has legislated. Read more

BPro Tax

Tax Online

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