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- Alice Stephenson – Founder & CEO, Stephenson Law
- All News
- ALLSTARS EARLY CAREER PROGRAMMES
- APPRENTICES
- April Bembridge – Chief People Officer, Cooper Parry
- Are You Claiming The Right Amount? Gated
- AUDIT – WHAT OUR CLIENTS SAY
- Audit and Assurance
- AUDIT FOR AIM LISTED COMPANIES
- B CORP
- Bundle and Pricing Options
- BUSINESS SERVICES INSIGHTS
- BUSINESS STRUCTURING
- Business Support And Grants
- Business Tax
- CAPITAL ALLOWANCES
- CAPITAL GAINS TAX
- Careers – Our Roles
- Careers Contact Us
- Careers Trainees FAQs
- Charities
- Construction And Property
- Contact Thank You
- Contact Us
- COOKIE POLICY
- Cooper Parry Book Club
- Cooper Parry Event
- CORPORATE AUDIT
- Corporate Finance
- Corporate Finance – What Our Clients Say
- CORPORATE FINANCE DEALS
- Corporate Finance News & Insights
- Corporate Social Responsibility
- Covid-19 Collaboration-news
- CP Futures
- CP Innovation
- CP INNOVATION – WHAT OUR CLIENTS SAY
- CP INNOVATION FULL PAGE. – DRAFT
- CP Tech 100
- CPERS: COOPER PARRY ENQUIRY RESOLUTION SERVICE
- Creative Tax Reliefs
- CULTURE
- DIVERSITY POLICY
- Early Stage To SME- WHAT OUR CLIENTS SAY
- Ecommerce
- Eddie Latham & PJ Scott – Co-founders, Velocity Commerce
- Education
- EMPLOYMENT TAX
- FAQS
- Financial Reporting
- Find Us
- Flexible ‘Finance Bench’
- Future Events
- Galahad Clark – Founder VivoBarefoot
- GLOBAL TALENT PROGRAMME
- GRADUATES
- HEALTHCARE INSIGHTS
- Helena Hills – Founder & CEO, TrueStart
- HIGH GROWTH LOW DOWN
- Homepage
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- Hub CP
- HUB CP – Live Lounge
- HUB CP – Live Lounge Velocity Snippets
- HUB CP – Rob Law Trunki Snippets
- Hub CP 3
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- HUB CP LOUNGE – PAUL SCHAFFER, PLUM PRODUCTS
- Hub CP Podcast
- HUB CP Thank You
- Hugo Tilmouth – Founder & CEO, The Up.co
- Impact Beyond Business
- Impact Beyond Business New template
- In Their Words
- In Their Words Retail
- INDIRECT TAX
- Inheritance Tax
- Intellectual Property & Patent Box
- INTERNATIONAL TAX
- Investment Calculator UK
- James Hyde – Founder & CEO, James and James
- Jay Richards & Cat Agostinho – Co-Founders, Imagen
- Justin Harling – CEO, CAE Technology Services
- LANDLORD
- LEGAL STUFF
- Let’s Stop Calling It R&D V2 Gated
- Life at cooper parry
- Lounge Underwear Webcast
- MAKING TAX DIGITAL
- Management Information and Reporting
- MANAGING AGENTS
- Manufacturing Tax and Advisory
- Marketing Thank You
- MID MARKET – WHAT OUR CLIENTS SAY
- Mid-Market
- New Hub CP
- New Hub CP Live Lounge
- Newsletter Form
- Newsletter Thank You
- NFP Webcasts And More
- Not For Profit Audit
- Operational Systems & Technology
- Our People
- Meet the Team
- Meet the Team Retail
- Our People – Big Business
- Our People – Board
- Our People – Business Tax
- Our People – Capital Allowances
- Our People – Corporate Finance
- Our People – CP Innovation
- Our People – Facilities & Wellbeing
- Our People – Leadership
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- Our People – New Business Relationships
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- Our People – Service Charge
- Our People – Tech & High Growth
- Our People – Tech & Platforms
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- Our People – Transaction Tax
- Our People – VAT
- Our People – Wealth
- Our People Audit
- Our People Team
- Our Why And Values
- Outsourcing
- OVERSEAS EXPANSION
- Past Events
- Paul Richardson – Executive Chairman, Gymshark
- Paul Turton – CEO, Pact Coffee
- PENSIONS AUDIT
- Personal Tax
- Personal Tax Compliance
- PLACEMENTS
- Preference Centre
- PRIVACY POLICY
- Private Equity Advisory
- PROPERTY AND LANDLORDS
- R&D Capital Allowances
- R&D Newsletter Thank You
- R&D Tax Credits Questionnaire: Are you eligible?
- Raise investment or debt
- Raising Finance
- Read All About It
- Rebelution 2
- Rebelution 2 Top Tips – Cooper Parry Corporate Finance
- Rebelution 2 Top Tips – Cooper Parry IT
- Rebelution 2 Top Tips – Cooper Parry Wealth
- Rebelution 2 Top Tips – CP Futures
- Rebelution 2 Top Tips – VAT & Brexit
- Research & Development Tax Credits
- Research And Development Tax Credits
- RESIDENCE & DOMICILE ADVICE
- Retail
- Retail Advisory
- Retail Tax
- Rob Law MBE – Founder, Trunki
- Scale Up & High Growth
- SECURITY POLICY
- Service Charge
- Service Test
- SETTING UP BUSINESS IN THE UK
- SHARE INCENTIVES AND REWARD
- Share incentives: Annual Reporting
- SHAREHOLDER TAX ADVICE
- Shaun Doak – CEO, React Group Plc
- Small Business
- SNAPSHOT
- Succession Planning
- Supporting start ups
- SUSTAINABILITY
- Tax – What our clients say
- TAX COMPLIANCE SERVICES
- Tax Services
- TAX SETTLEMENTS AND INVESTIGATIONS
- Tech & High Growth
- Tech & High Growth – What our clients say
- TEN STAGES TO INVESTMENT
- TEN STAGES TO SALE
- Test2
- This Is Us
- Tom and Tina Warner – Co-Founders, Warner’s Distillery
- Transaction Deals
- Transaction Services
- Transaction Services – What Our Clients Say
- TRANSACTION TAX
- TRANSFER PRICING
- Trusts and Estates
- UK support for International groups
- VAT SERVICES
- Virtual Bookkeeping
- Virtual FD
- Wealth
- Wealth- What Our Clients Say
- Website How To Guide
- Welcome to the CP Family
- What our clients say
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Your one-page September Indirect tax summary. Grab yourself a fruit and vegetable juice and by the time you have drunk it and considered whether it is a beverage or food, you’ll be up to date.
CASES:
- Company submitting claims for mis-sold PPI considered themselves to be an insurance agent and fall under the insurance intermediary VAT exemption. Claims Advisory Group lost their appeal – their services were too remote and concerned with the way that PPI was sold and not the policy itself.
- Are you considering a property purchase, where the property has both residential and non-residential use? You might be entitled to a lower rate of SDLT but can be tricky to prove and you need to consider the use of the land. Read The How Development 1 Ltd
- If you wish to request a statutory review or submit an appeal, the 30 day period is an effective remedy and a taxpayer who fails to exercise that right should not expect to be allowed to submit a late appeal. Read Hampton George Hewitt
- What is a business for the purposes of recovering input tax? Need to consider the Lord Fisher tests and the principles laid down in Wakefield College regarding ‘whether the company’s supplies were made for the purposes of obtaining income on a continuing basis’
See Babylon Farm Limited
NORTHERN IRELAND:
- A form to appoint a UK tax representative if you’re distance selling to Northern Ireland has been published
- HMRC have updated their guidance with additional information to the VAT treatment of distance selling between Northern Ireland and the EU with effect from 1 July 2021.
IMPORT VAT:
- Problems understanding monthly postponed import VAT statements? See new guidance from HMRC here
- HMRC also released information to address an issue with monthly VAT statements – if you’ve used simplified declarations for imports, see the updated information on how to deal with this.
HMRC UPDATES:
- HMRC updated their guidance to state when you cannot import goods on a simplified frontier declaration.
- Details on record keeping requirements for goods arriving into and leaving Freeport customs site operators can be found here.
- Guidance on the use of suppliers declarations to support proof of origin has been updated with information on how to pay less Customs Duty on goods from a country with a UK trade agreement.
- Guidance has been released explaining new safety and security declarations applying from 1 October 2021 on goods leaving GB post-Brexit.
- Submit your One Stop Shop Return and VAT Payment guidance was released this month, to help businesses registered for the OSS Union Scheme complete and submit the OSS Return and pay the VAT due.
- SDLT – Confirmation of appropriate steps where contingent consideration is later ascertained and updated examples of contingent or uncertain consideration. See here
- New online service and checklist for PESM applications – HMRC have launched a new online service for submitting proposals for partial exemption special methods (PESMs). Notice 706 has also been updated with a checklist setting out 43 pieces of information
that must accompany a PESM proposal. - VAT liability of Coronavirus (COVID-19) testing services: The service of COVID-19 testing is treated as medical care where it involves administration of the test to the patient and the provision of the results by a medical professional. See here
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