Emma Gilbert-Smith

Emma Gilbert-Smith

  • Posts: 2
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  • MTD for VAT Notice published

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    Making Tax Digital for VAT – Notice has been published!

    VAT Notice 700/22: Making Tax Digital for VAT was published on 13 July 2018, alongside two other documents: Making Tax Digital for Business – Stakeholder Communications Pack and Software suppliers supporting Making Tax Digital for VAT. This article focusses on the tertiary law and guidance in Notice 700/22. HMRC have the power to issue Making […]

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    MTD for VAT and the digitally excluded

    I’ve recently been travelling around the country presenting about Making Tax Digital. The idea for this article came from the numerous accountants who shared their concerns about how MTD for VAT will affect their clients who, for various reasons, are unable to use the internet.  Such people are often described as ‘digitally excluded’. Background Such […]

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