Welcome to our VAT and Tax update for corporate entities for the last quarter of 2022.

“Happy New Year and best wishes for 2023. The second half of 2022 has been very quiet from the point of view of the usual raft of case law developments. However, it has been characterised by some very disappointing behaviour by HMRC.”

Stephen Patey – January 2023

The topics covered within the update are:

• VAT registration chaos at HMRC
• Making Tax Digital (MTD) for all
• Options to Tax on non-residential property
• New interest and penalty rules
• Take care with capital expenditure timing
• Where are we on the IR35 rules?

To download the full publication, click the link below.