HMRC Campaigns

VAT on Self Storage of Goods: Impact on Landlords

HM Revenue and Customs (“HMRC”) have issued a VAT Information Sheet 10/13: Provision of Storage Facilities (“the Information Sheet”) which provides clarity as to what constitutes “storage of goods” for the purposes of Value Added Tax (“VAT”) payable on storage facilities. The purpose of the Information Sheet is to establish the correct VAT liability for the use of storage facilities.   VAT Implications: Storage of …

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HMRC Policy to “Name and Shame” Deliberate Tax Defaulters (Including Individuals)

As part of the government’s crackdown on tax evasion, the names and details of deliberate tax defaulters are now being published by HM Revenue and Customs (“HMRC”).  The purpose of this is to act as a deterrent to those who have received penalties for either making deliberate errors in their tax returns or deliberately failing to comply with their tax …

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