VAT and Income Tax Self Assessment penalty reform stakeholder event
Discussions at the stakeholder event focused on what went well, what could have been done differently and what could be ...
Opening hours for a simplified alcohol duty regime
Since 2020, new alcohol duty legislation has come into effect (1 August 2023), including the primary legislation (see...
Introducing the new UK carbon border adjustment mechanism
HM Treasury and HMRC launched their joint ‘Consultation on the introduction of a UK carbon border adjustment mechanism’ ...
VAT registration: further developments
Service levelsAfter experiencing long-term delays in processing VAT registrations due to a combination of the Covid peri...
GOV.UK Collections of guidance
HMRC have recently published a series of new collections of guidance on GOV.UK that bring together and list the existin...
VAT: Partial exemption special methods
The CIOT previously engaged with HMRC on VAT partial exemption special methods (PESMs) when the PESM application form wa...
Finance Bill 2023-24: Interpretation of VAT and excise law
Clause 27: Interpretation of VAT and excise lawThe proposed legislation in the Finance Bill seeks to clarify how VAT and...
Plastic packaging tax: consultation on chemical recycling and adoption of a mass balance approach
Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging m...
VAT registration: current issues
VAT registrations registering company directors as sole proprietors The CIOT raised issues that have been encountered b...
Voluntary standards for customs intermediaries
HMRC published its call for evidence ‘Introducing a voluntary standard for customs intermediaries’ (tinyurl.c...