
UAE Deemed Supply VAT: The FTA's New Valuation Method
FTA Directive No. 5 of 2026 fixes how to value deemed supplies of services. The calculation, the Article 36 override, and what to check before you file.
Takes on regulatory changes that actually matter for practitioners. What the Budget/Statement actually does to your clients, what ICAEW/ACCA updates mean in practice, not in press releases.

FTA Directive No. 5 of 2026 fixes how to value deemed supplies of services. The calculation, the Article 36 override, and what to check before you file.

The Autumn Budget lands on 28 October 2026. Here's what UK directors and business owners should review now, and why acting on speculation rarely pays off.

The UAE extended Small Business Relief to 31 December 2029, giving firms under AED 3 million three more years of 0% corporate tax. Here is what changed.

HMRC is consulting on making Direct Debit mandatory for VAT and PAYE. See who's affected, when payments would be collected, and what to do before it lands.

From 2025/26, close company directors must report new Self Assessment details - company number, dividends and shareholding - or risk a £60 HMRC penalty.

From 6 April 2026, every creative industry tax relief claim needs the new CT600P form alongside your CT600. File it wrong and HMRC removes the claim.

The UAE's 15% Domestic Minimum Top-Up Tax applies to groups earning over EUR 750m. EmaraTax registration is open now. Here is who is caught and by when.

From 17 July 2026, UAE businesses paid in crypto must value the deal in AED using three FTA-approved exchanges. Here is how the new directive works.

VAT on electricity drops from 5% to 0% on 1 October 2026. Small businesses, charities and care homes on the reduced rate benefit too. Here is who qualifies.