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Agent letters: VAT penalties or penalty points for late submission of a VAT return
HMRC contacted the CIOT and other stakeholders to request feedback on how the letters with limited client identification...
Addressing carbon leakage risk to support decarbonisation
The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:
Finance Bill: regulations for drink deposit return schemes
The deposit return schemes are anticipated to launch throughout the four UK countries on 1 October 2025, at the earliest...
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VAT energy saving materials relief: CIOT response to call for evidence
Budget 2023 announced a call for evidence to consider options to reform the VAT relief for the installation of energy sa...
Finance Bill: alcohol duty
Budget 2020 announced a review of alcohol duty, following the UK’s decision to exit from the EU, with the aims of reform...
Extension of the Climate Change Agreement scheme
The CIOT submitted a response (see www.tax.org.uk/ref1109) to the Department for Energy Security and Ne...
VAT groups with EU branches
The CFE (taxadviserseurope.org) published and submitted its Opinion Statement on VAT groups (
VAT: new penalty system
The CIOT continues to engage with HMRC on the new penalty system. At a recent Penalty Forum meeting, two points of note ...
VAT: the second-hand motor vehicle payment scheme
The new second-hand motor vehicle payment scheme (‘SHMVPS’) was due to be launched in October 2022.
HMRC’s annual stakeholder conference
Over 200 stakeholders joined many senior HMRC personnel at their annual stakeholder conference held at the QE2 Centre in...