Indirect Tax

Technical
1 March 2017

The CIOT was represented at a recent meeting of the Scottish Government’s Air Departure Tax Stakeholder Forum. This provided an opportunity to learn more about and discuss the Air Departure Tax (Scotland) Bill, which the Scottish Government published in December 2016.

Technical
1 March 2017

We have continued our engagement with HMRC regarding the proposed changes to the Flat Rate Scheme and submitted our comments and concerns to HMRC.

Technical
1 March 2017

LITRG comments on draft proposals to limit VAT zero-rated purchases of motor vehicles by eligible disabled people, to come into effect from 6 April 2017.

Technical
1 February 2017

HMRC has published updated guidance on the higher rates for purchases of additional residential properties.

Technical
1 February 2017

HMRC published a consultation document on the subject of VAT groups on 5 December 2016. The deadline for responses is 27 February 2017. We would like to hear your views.

Technical
1 February 2017

The Government has asked the Office of Tax Simplification (OTS) to review the Stamp Duty system, and we would like to hear your views.

Technical

The Government has asked the Office of Tax Simplification (OTS) to review the operation of the VAT system. The terms of reference are wide ranging, and we would like to hear your views.

Technical
1 January 2017

A call for evidence on the economic impact of leaving the European Union (EU).

The CIOT made a submission in response to a call for evidence issued by the Economy, Jobs and Fair Work Committee of the Scottish Parliament, in respect of their inquiry on the economic impact of leaving the EU.

Technical
1 January 2017

HMRC have issued Revenue and Customs Brief 16/2016, clarifying that its policy has not changed on the deduction of VAT relating to goods and services used by a business before it registers for VAT.

Technical
1 January 2017

The CIOT and ATT have each responded to HMRC’s recent consultation ‘Penalty for participating in VAT fraud’, which proposes changes to the manner in which penalties will be imposed on both persons who actually engage in VAT fraud, and those who are caught up in a fraudulent chain of transactions where they knew or ought to have known that fraud was involved.