Compensation And The Question Of VAT [On demand]
(Aired 25 Sep 2020) HMRC recently published a Revenue and Customs Brief on the VAT treatment of early termination fees and compensation payments, and issued additional new guidance. Whilst the Brief principally focuses on early termination payments, with HMRC updating their position in light of recent CJEU case law developments, it also considers payments for breach of contract and liquidated damages, and explains when HMRC believe such charges are chargeable to VAT.
UK Borders After Brexit [On demand]
(Aired 23 Sep 2020) In July, the UK government released a comprehensive new guide for the UK border – the Border Operating Model – which applies to the movements of goods from the EU to Great Britain (GB) following the end of the transition period. With new complexity at the border, how will trade between the UK and the EU change from 1 January 2021?
Brexit Developments - For Importers [On demand]
(Aired 6 Jul 2020) The UK confirmed on 12 June that there would be no extension to the transition period. This means that from 1 January 2021, the way importers manage the movement of goods from the EU to the UK and vice-versa will change. Businesses importing into the UK will need to re-assess their Brexit planning to address the key challenges before the end of the transition period.
COVID-19: Deliver Value Through The Indirect Tax Function [On demand]
(Aired 3 Jun 2020) In this edition of our EMEA Dbriefs programme we will explore how indirect tax functions can deliver value to businesses through the phases of the COVID-19 challenge. Our speakers will discuss the technology and compliance value-drivers that will enable businesses to respond effectively. We will also cover some of the practical things your organisation can do from an indirect tax perspective in order to deliver value to your business.