The VAT domestic reverse charge

The VAT domestic reverse charge

How does the VAT domestic reverse charge work? From 1 October 2019, VAT-registered businesses  supplying certain construction services to other VAT-registered business for onward sale, will not be required to account for VAT, but must issue an invoice stating that the...
Section 431 Election – more than just a piece of paper?

Section 431 Election – more than just a piece of paper?

Cassandra Graham, Tax Manager at Bates Weston explains the relevance of a section 431 election when an individual acquires employment related shares. “The signing of a section 431 election tends to be a standard part of the legal process when an individual...
Plastic Packaging Tax consultation published

Plastic Packaging Tax consultation published

If you are in the packaging industry, are a pack filler, brand owner or retailer, you may be interested in the summary of responses to the “Plastic Packaging Tax” consultation, published by the Government this month. The Government wants to encourage the sustained use...