PAYROLL FRAUD - 07.07.2020
Tacking financial crime
Not everyone has been in lockdown for the last few months. In fact, fraudsters and scammers have treated it as a business opportunity. How can you avoid falling prey to their ever more sophisticated tactics?
PENSIONS - 07.07.2020
Pensions auto re-enrolment duties
Many small employers who auto-enrolled staff into a workplace pension for the first time in 2017 are now facing auto re-enrolment. What do you need to know to ensure a pain-free process?
COMPLIANCE - 07.07.2020
What is a reasonable excuse?
HMRC has updated its guidance on what it will accept as a reasonable excuse for late filing or payment resulting from the coronavirus pandemic. What does the guidance say and how much latitude does it give you?
CORONAVIRUS - BUILDERS’ REVERSE CHARGE - 07.07.2020
Rule changes for builders delayed again
The new reverse charge rules for the construction industry will now take effect on 1 March 2021 to help builders affected by the coronavirus crisis. What does the delay mean for your business?
OVERSEAS VAT - 07.07.2020
VAT on contracts involving three countries
One of our subscribers has a deal to provide management consultancy services to a retailer in Morocco. All work will be done in Morocco, but a separate business based in Spain will assist our subscriber. What are the VAT issues of this arrangement?
VAT CASES - 07.07.2020
Truffle balls are standard-rated as confectionery
The case. Corte Diletto UK Ltd (CD) sold healthy truffle balls, which were originally marketed as “Nouri Truffles” and then became “Nouri Healthy Balls” . They are vegan based, gluten free and “healthy but indulgent” . They contain natural sugar but no added sugar and measured about 3cm across. CD claimed that the products should be zero-rated as a healthy fruit-based snack that could be a substitute for a dessert. The director also claimed that they met the definition of a zero-rated cake....