Weekly tax brief | 6 February 2019

Latest 'no-deal' Brexit VAT guidance from HMRC – act now to avoid missing VAT refunds
Andy Ilsley and George Bull
With the UK’s withdrawal from the EU just around the corner and a no-deal Brexit very much still a possibility, HMRC has published guidance on some of the practical challenges that could face UK businesses including reclaiming VAT from EU member states; VAT registration issues for consumer businesses selling digital services to the EU; and how to verify UK VAT registration details. Affected businesses must act now. 

When is a dwelling not a dwelling?
Andrew Hubbard
How poor a condition must a building be in before it ceases to be suitable for use as a dwelling? A scratch on a fine Corian worktop, though annoying, wouldn’t be enough, even to the most house-proud owner, whereas a house without a roof would certainly be unsuitable. So, where does the boundary lie?  

The gig economy is changing
Jackie Hall 
The agreement reached between Hermes and the GMB trade union may be good news for workers’ rights, but how will HMRC view the so called ‘self-employed plus’ arrangement?

Increasing complexity drives global tax advisory market
Nick Blundell 
The global tax advisory market is continuing to grow apace, and the UK is expected to be the fastest growing market in Europe in 2019. Many might point the finger at Brexit as the cause of additional advice, but what about existing complexity?

 

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