Member Since: 5th Mar 2002
Accountant Paul Soper
19th Mar 2020
For the moment - until 31 December 2020 - after that???
29th Jan 2020
Love the "clarification" - I quote... " This means EU rules for customs, VAT and excise will continue to apply to the movement of goods". The whole point surely is that MOSS only applies to e-services, not non e-services and certainly not goods. I assume they meant goods and services, because it is a bit late to introduce this if services and e-services are not included in the transition. Incidentally from 1 January 2021 not only will we have left transition (unless it is further extended!!!) but according to the EU the MOSS will become the OSS, One Stop Shop, as the e-services rules will then apply to all supplies of goods AND services within and into the EU. The current distance selling limits for goods (€35,000 or €100,000 depending on the country) will be replaced the current de minimis for e-services of €10,000 if you are a member of an EU state or, of course, NIL if you are not...
15th Jul 2019
Part of the problem is that those useless plonkers have discovered a wheeze so that they no longer have to battle. It will now be large companies and medium sized companies who, just like the public sector since 2017, who will have the responsibility and contractors could find themselves pitted against their engagers. I hope we're not getting carried away but the new powers HMRC have taken to transfer liabilities to others, both in last year's Finance Act and now the draft bill means that you MUST keep the evidence as you've suggested and become more proactive in looking after client's affairs. Of course if people don't...
15th Jul 2019
Wish I had your confidence - the most likely circumstance runs like this... Individual sets up company to work through, believes outside IR35; several years later HMRC challenge, after several years case reviewed, couple of years later eventually reaches Tribunal who find for HMRC. At this point the company is now insolvent and the individual decides to abandon the company. HMRC use new provisions to chase the individual who sues his adviser - you... of course he might not win but your professional indemnity insurer decides that the case isn't worth fighting and settles... leaving you...?
15th Jul 2019
Surely there is now a link between the proposed extension of IR35 and the measure concerning shareholder joint and several liability for tax debts. Since IR35 was introduced the use of a company as an intermediary was advisable because if the worst happened and HMRC successfully challenged employment status the potential liability died with the company. Now, as the revenue will, almost certainly, regard successful challenges to employment status to evidence avoidance activity the potential liability will no longer die with the company. This seems to represent a danger not only for the contractor who may now become personally liable (just as though this was a managed service company) but for any adviser involved who will, almost certainly, be regarded by the client as being at fault. At best you lose the client, at worst you are sued for negligence...
4th Dec 2018
Depending on the outcome of the "meaningful vote" in parliament on the 11th, if it looks like there will be a "no deal" brexit then getting out before 1 January if you can could be advisable...
3rd Dec 2018
Dealing with what happens in Brexit may be a little late! There is a real danger of an unforeseen problem in this mess depending on what happens in transition. It would seem that even under the transitional rules we cease to be a member of the EU per se on March 29th, this would mean that the benefit of the de minimis only exists for those 29 days! Will the team negotiating the transition even worry about these very minor matters? It is to be hoped they do.
But what happens if there is a 'no deal' Brexit which today still seems a real possibility. Not only would we lose the benefit of the de minimis but HMRC would not be able to accept a MOSS return on or after 31 March 2019 and any trader liable to make a return for that period would be in default. You could not join the Irish Non-union scheme is sufficient time as applications to join a Non-union scheme can only be accepted from those who are NOR members of the EU - so an Irish application could not be made until 30 March 2019 at the earliest. The consequences of being in default is that every member state who would have appeared on that return can independently penalise the trader. If in danger exploit the de minimis and deregister BEFORE 31 December 2018 may be wise advice for some.
26th Sep 2018
Here's a link where Clare explains from a lay perspective https://www.facebook.com/CJosa/videos/1956635954629625/?hc_location=ufi
And a clearer picture on Youtube - https://www.youtube.com/watch?v=-TdapeYIy00
26th Sep 2018
Clare has just suggested that if we can't make a return for the quarter to 31 March 2019, and we can't join a non-union scheme as an alternative for that quarter because on 1 January we will still be in the EU then EVERY registered trader will be in default for that quarter and subject to potential audit and penalties imposed by EACH of the remaining 27 member states that would have been on that return... Catch 22 indeed
26th Sep 2018
Clare Josa has just pointed out a further problem here - if you are already registered under the UK MOSS you will not be able to submit a MOSS return for the quarter to 31 March 2019 because we will no longer be in the EU if we crash out without a deal and a transitional period. The EU has advised her that traders, to use the MOSS would need to join a non-union MOSS, such as the one in the Republic of Ireland, from 1 January 2019. We assumed that one would need to register from 1st April to account for VAT on EU sales on 29, 30 and 31st March - however this puts a considerable spanner in works. Why, you ask, there is a solution? It's not a solution, it's a Catch 22 - you need to register with a non-union scheme from 1 January to be able to submit a MOSS return at 31 March 2019 BUT - you can't join the Irish non-union scheme because on 1st January 2019 you are still inside the EU...