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Author: Tom Witham

15 key tax updates this December

Christmas may be coming but there is no sign of tax updates slowing around the world. The first half of December has seen dozens of crucial changes made to VAT regimes – and here are our top 15: 1) Poland Poland has introduced a reduction

France set for compulsory import VAT reverse charge

In a major change to the way import VAT is applied in France, the country’s tax administration has announced use of the import VAT reverse charge will become mandatory from 1st January 2022. What does this mean? When importing goods into France, businesses will find

HMRC issues updated guidance on VAT self-supply charge

Following the case of Balhousie Holdings Ltd 2021, which took place in the Supreme Court earlier this year, HMRC has issued important revisions to its policy on when the construction VAT self-supply charge will arise in sale and leaseback situations. What happened in the Balhousie