Back in February of this year, our friend and fellow industry accountant Andrew Burnham lost his brave battle against leukaemia. At this very sad time, we certainly remember once of the nicest professionals in the industry and we look back on the happy times spent together. In Andrew’s memory White Hart Associates and MHA MacIntyre…
Since the concept of MTD was introduced to the public back in March 2015, there has been a cloud of controversy as to how and when the biggest tax overhaul of a generation will take place. Since then both the former and current Chancellor have announced varying implementation dates, the latest being April 2018 for…
On 4 April 2017, Nikki Spoor, head of audit and compliance at WHA posted this blog entry for the ICAEW Travel & Hospitality Group . On 25 November 2015 the New Package Travel Directive (PTR) (2015/2302/EU) was adopted, bringing it up to date with developments in the very dynamic outbound travel market. The New Directive entered into…
Enclosed is a blog entry that was posted onto the ICAEW Tourism and hospitality Group, which covers potential legislative changes to TOM’s once the country exits the EU:- The Tour Operator Margin Scheme (TOMS) was introduced in 1988, as a simplification for EU vendors of travel. VAT is payable on the margin and not on…
In his last ever Spring Budget, Chancellor Philip Hammond promised that his government would ensure the country had enough “fuel in the tank to go the distance” during the Brexit process. Other than “breaking” the Tory manifesto not to increase VAT, Income Tax or NI, the budget was not full of too many headline announcements.…
On 8th March 2017, Chancellor Philip Hammond delivered the last ever Spring Budget. Shortly, our tax team at WHA will publish their full spring budget report, but in the meantime enclosed is a summary of the major announcements and changes:- From April 2017: new announcements Package of measures to give some relief to those small…
On 20 February 2017, Nikki Spoor, head of audit and compliance at WHA posted this blog entry for the ICAEW Travel & Hospitality Group:- For the UK outbound travel industry the onward charging of credit and debit card charges to consumers has been a moving piece of legislation since the implementation of “The Consumer…
Currently one of the hottest topics in the travel industry, in relation to regulation is the implementation of the new Package Travel Directive. This has been bubbling for a few years now and has generated differing opinions as to practically how it will work in the UK. However, on 28 October 2016, the Department for Transport…
Travlaw’s Big Tent Event is fast becoming a core event in the travel calendar, with industry professionals meeting to network and discuss important industry topics and future developments. WHA had the privilege of once again sponsoring this excellent industry event. Celebrating 10 years, The Big Tent Event 2017 drew its largest audience yet, where attendees enjoyed…
Since its inception in 2002, thousands of small VAT registered businesses have been enrolled and utilising the Flat Rate Scheme to report to HMRC. Originally designed to simplify the VAT calculation and remove the burden of reconciling VAT on both sales and purchases, the scheme has proved popular for qualifying businesses with a VAT turnover…
