What VAT rate applies to the hospitality industry from 1 October 2021?
Supplies made by the hospitality industry that have been subject to a 5% VAT rate since July 2020, will become liable to 12.5% VAT between 1 October 2021 and 31 March 2022.
Supplies made by the hospitality industry that have been subject to a 5% VAT rate since July 2020, will become liable to 12.5% VAT between 1 October 2021 and 31 March 2022.
A recap of HMRC’s proposals to reform the penalties for late submissions to a points based system.
The ICAEW comments on the Tax Administration Framework Review consultation which closed on 13 July 2021.
Consultation document proposes moving from a current (accounting) year basis to a tax year basis for reporting tax on self-employed profits.
Hospitality, leisure, tourism and close contact sectors encouraged to continue to use NHS QR codes and, in high risk settings to use the NHS COVID pass. NHS COVID Pass Verifier App launched at the weekend.