HMRC’s deadline for Making Tax Digital (MTD) for VAT may have slipped back to October 2019 for certain businesses, but its aim to be the “most digitally advanced tax administration in the world” has not changed. This move is in-line with the global trend towards a more digital relationship between tax authorities and businesses, as well as increased regulatory guidance from the Organisation for Economic Co-operation and Development (OECD) for greater transparency in tax data.
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