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If you provide certain digital services to customers in the EU who are not in business (i.e. normally private individuals) then you need to be aware of new rules which apply from January 2015.   What are digital services? These include the following: Downloaded books, photos and music Downloaded applications (apps) Telecommunications services Broadcasting services […]


If you offer prompt payment discounts to your customers, or receive them from your suppliers, you need to be aware of new rules which come into effect from April 2015.   Background It has been HMRC policy for many years that where a supplier offers a prompt payment discount to its customers it can calculate […]