Non-resident landlords, independent managing agents and fixed establishments
What’s the issue? Paragraph 3.5 of Public Notice 741A gives examples of when a non-resident business (including landlor...
What’s the issue? Paragraph 3.5 of Public Notice 741A gives examples of when a non-resident business (including landlor...
Eagerly awaited, this report follows a call for evidence, to which the CIOT submitted a variety of information and engag...
HMRC recently published Making Tax Digital for VAT: legislation overview; the first form
In October 2017, the CIOT attended a stakeholder meeting with HMRC and representatives from the logistics and legal sect...
HM Treasury published the Customs Bill White Paper on 9 October 2017, ahead of the draft
A Budget Representation is a written representation from an interest group, individual or representative body to HM Trea...
The Scottish Government undertook two consultations over the summer in relation to Air Departure Tax (ADT), which is exp...
The CIOT welcomed the government’s customs paper which was published in August and the fact that the government is addre...
The European Court (CJEU) decision in C355/14 Polihim-SS’ EOOD has confirmed a simple but significant principle – that e...