HMRC recognises that currently there may be practical difficulties in obtaining “wet” signatures for option to tax elections and in sending in option to tax notifications. To help taxpayers and agents HMRC has introduced a temporary extension to the time...
In order to help businesses affected by the Coronavirus lockdown, the introduction of zero rating for certain electronic publications has been brought forward to 1 May 2020. Background Books, newspapers and some other types of printed items have always been zero...
HMRC has announced that supplies of certain types of Personal Protection Equipment (PPE) will be zero rated for a short period. It does not matter whether VAT was paid on the purchase of the PPE, a supply of qualifying PPE taking place between 1 May 2020 and 31 July...
