In brief: option to file; shares; VAT; ISAs; child trust funds; charities

This item was filled under Tax


Option to file

The government has amended the VAT Regulations 1995 SI 1995/2518 to set out the circumstances in which HMRC will allow VAT-registered businesses to submit returns by telephone or paper instead of online. The measures, effective from 1 July 2014:


  • enable HMRC to approve telephone filing as an alternative form of electronic return …
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