Local professional support - October 2019

A victory for common sense – HMRC delays construction industry VAT changes 
In what many will see as a victory for common sense, HMRC has announced that the introduction of the Domestic Reverse Charge for transactions subject to the Construction Industry Scheme has been delayed by 12 months, until 1 October 2020. But what lessons can be learned from the last-minute change in policy?

Do not ignore HMRC ‘nudge’ letters on UK residential properties
HMRC has begun sending letters to owners and occupiers of UK property where the registered owner is a company. The letters to occupiers in particular are causing a significant degree of alarm and confusion.

If governments fail to respect the rule of law, might taxpayers do the same? 
With a Cabinet Minister refusing to confirm that the Government will abide by the law, and HMRC accused by a Tribunal of abusing its powers in order to deliberately frighten a taxpayer, it’s not been a good month for the rule of law. What would happen if taxpayers similarly chose which tax demands to pay and which to ignore?

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