Announced March 23, 2021
Including
- Delivering the Tax Administration Strategy through Making Tax Digital
- VAT grouping – The government will publish a summary of responses to the call for evidence on VAT grouping before the summer. In light of the
responses to the call for evidence,9 the government has decided not to take this any further - Partial Exemption and Capital Goods Scheme – The government is publishing a summary of responses to the call for evidence on the simplification of VAT Partial Exemption rules, and the associated Capital Goods Scheme. The document includes an update on how HMRC intend to update internal
systems in order to simplify the existing process. - New rules to prevent value shifting for VAT: possible introduction of new rules to mandate methods of apportionment of consideration when items with different VAT liabilities are supplied together for a single price
- VAT and the public sector
- Simplification of the land and property VAT rules
Source gov.uk
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