ACCA Archives - Page 86 of 189 - Whitefield Tax - Isle of Wight Accountants

ACCA on Loan charges – HMRC’s recent communication

by Jessica Garbett | Oct 4, 2019 | ACCA, business taxation, PSC

HMRC responds to the government’s announcement of an independent review of the loan charge. HMRC recently issued the following to agents: ‘The government has announced an independent review of the loan charge. HMRC has published guidance which sets out how the review...

VAT – Domestic Reverse Charge for Building and Construction Services

by Jessica Garbett | Oct 1, 2019 | ACCA, business issues, VAT

The start of the VAT domestic reverse charge for the building and construction services has been delayed for one year and is now scheduled to start on 1 October 2020. Business need to use this time window to ensure they are prepared. (Edit June 2020 – now 1...

VAT: Tour operators margin scheme

by Jessica Garbett | Oct 1, 2019 | ACCA, VAT

New guidance as to what the selling price should and should not include. The guidance around the Tour Operators Margin Scheme (VAT Notice 709/5) has been updated, including Paragraph 6.1, which details how to work out the selling price under the Tour Operators Margin...

VAT Compensation in commercial property transactions

by Jessica Garbett | Sep 30, 2019 | ACCA, VAT

In its true meaning, a compensation is not a payment for a supply of goods or services, therefore VAT does not apply. The commercial reality is often different than the labels attached to payments, and the VAT position changes accordingly. The guidance below is a...

Accounts true and fair view and no-deal Brexit

by Jessica Garbett | Sep 27, 2019 | ACCA, business issues

Areas of accounts that are likely to be affected for companies reporting under FRS 102 and FRS 102 1A. ACCA members need to consider how reported numbers and disclosures in accounts will change in case of a no-deal Brexit. This article considers areas of accounts...

ACCA on IR35 2020 changes

by Jessica Garbett | Sep 25, 2019 | ACCA, IR35, PSC

This in from the ACCA From 6 April 2020, the off-payroll working rules are changing for workers providing their services through an intermediary to private sector medium and large-sized organisations. This measure will have effect for contracts entered into, or...

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ACCA on Loan charges – HMRC’s recent communication

VAT – Domestic Reverse Charge for Building and Construction Services

VAT: Tour operators margin scheme

VAT Compensation in commercial property transactions

Accounts true and fair view and no-deal Brexit

ACCA on IR35 2020 changes

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