Archive for the ‘VATMOSS’ Category

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Should HMRC and HM Treasury be the ones explaining themselves in court?

January 28, 2015

Another interesting piece from the Digital Microbusiness Action Group

Digital Microbusiness Action Group

Let’s have a look at the Tax Information and Impact Notes published in December 2013, signed off by David Gauke, Financial Secretary to the Treasury, specifically relating to this particular area of indirect tax.

Now, there are all sorts of holes to be ripped in this particular document and its reasoning, by far better qualified folk than me. Meantime, two things catch my eye in the section dealing with VAT: place of supply and the introduction of the Mini-One Stop Shop starting p.133 of that document.

Equalities impacts. The Government has no information about the protected equality groups of any individuals who may be affected but no specific impacts have been identified for any protected equalities group.

Really? Absence of evidence is not evidence of absence and the point’s been made time and again that the smallest online businesses are a way out of benefits for the housebound, carers, the…

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How long before the first court case over VATMOSS and the new digital EU VAT?

January 27, 2015

Digital Microbusiness Action Group

Is it going to be one of the tiny businesses and solo e-commerce traders in the UK who are desperately trying to find a compliant solution, only to discover the best currently on offer are semi-compliant? What’s going to happen on the 1st of July when the 6 month grace period on collecting two pieces of customer location data offered by HMRC expires – and people find themselves tied into a system that can only collect one?

Will it be someone who’s read the inaccurate newspaper and media reports of that grace period and believes the whole legislation has been suspended for six months? Because it hasn’t.

Will it be someone who’s read about someone else’s cunning ‘work around’ and believed it, without checking with HMRC themselves?

Will it be someone who’s made their own judgement on their business’s level of ‘manual intervention’, only to discover somewhere down the line…

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