Updates: VAT Tertiary Legislation
2024
One Stop Shop (OSS) and Import One Stop Shop (IOSS)
Updated 'Notice published by the Commissioners for His Majesty’s Revenue and Customs in accordance with paragraph 8(2) of Schedule 9ZD to the Value Added Tax Act 1994' to include a new section to let VAT One Stop Shop (OSS) registered businesses know how and when to notify HMRC if they no longer make eligible supplies under the scheme.
Making Tax Digital for VAT section added containing the tertiary legislation originally published in VAT Notice 700/22.
New section added.
New section added.
New section added.
Land, building and construction
New section added.
New section added.
New section added.
New section added.
New section added.
New section added.
New section added.
New section added.
Transfer as a going concern (TOGC)
New section added.
New section added.
New section added.
New section added.