Default surcharge to be replaced by a fixed rate, points based system.
New VAT penalty regime starts from 1 January
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Default surcharge to be replaced by a fixed rate, points based system.
Businesses have until November to become MTD-compliant.
Scheme cuts costs caused by mistakes, HMRC says.
Just 29% know how to become MTD compliant.
Rules apply to all VAT-registered firms from April.
Cut would deliver ‘Brexit dividend’ but ignore other commitments.
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