The CJM Tax Blog.
Keep up-to-date with all of the latest industry news, information and financial regulations from HMRC and the rest of the accountancy and tax world.
How Can I Maximise My VAT Refunds?
Introduction As 2020 limps to a close, I’ve decided to avoid the ever-present topic of Brexit – not least because, as at the time of writing, the actual working details of the exciting new VAT regime are still unclear. [...]
Cross-Border VAT (2): What Do Exports & Imports Mean For NI?
Introduction One of the big changes arising from Brexit is that anyone trading in goods into or out of NI will need to have some familiarity with import and export rules. This is especially the case for trade in [...]
Cross-Border VAT (1): How Do I Deal With B2B EU Supplies Of Goods?
Cross-Border VAT (1): How Do I Deal With B2B EU Supplies Of Goods? Introduction Even before Brexit and its attendant concerns began to stalk the land, cross-border VAT was a tricky area. In practice, of course, most cross-border movements [...]
Property VAT: What Is The Option To Tax?
What Is The Option To Tax? Introduction The Option to Tax is like New York: it’s so good, they named it twice. Whether it survives the coronavirus crisis better than the Big Apple does remains to be seen. It [...]
Brexit & VAT: What’s Happening To Northern Ireland?
Brexit & VAT: What's Happening To Northern Ireland? Introduction The UK train is leaving the EU station… but is Northern Ireland (“NI”) being left on the platform? Or is it along for the ride? This month’s Update takes on [...]
Exempt or Zero-Rated: What’s The Difference?
Exempt or Zero-Rated: What’s The Difference?1. IntroductionAs it’s the summer and as 2020 has been a stressful year so far (to say the least), this month’s Update is a intended to be a bit of a lighter read…I have summarised [...]
VAT and Coronavirus: How Can I Help My Clients Handle Bad Debts and Improve Cashflow?
VAT and Coronavirus: How Can I Help My Clients Handle Bad Debts and Improve Cashflow? Introduction: Why Do I Need To Worry About Bad Debts Right Now? Alongside the tragic loss of life which the coronavirus crisis has brought [...]