Scotland update: Air departure tax
A representative of the CIOT’s Scottish Technical Sub-Committee attended the meeting of the Scottish Government’s Air De...
A representative of the CIOT’s Scottish Technical Sub-Committee attended the meeting of the Scottish Government’s Air De...
Background HMRC explained the nature and scale of the abuse of the Flat Rate Scheme (FRS) at meetings attended by repre...
Ten years ago, LITRG published a report entitled ‘VAT and disabled people – the case for remo
At the end of November 2016 HMRC published updated guidance on the higher rates for purchases of additional residential ...
What is a VAT group? The idea behind a VAT group (or single taxable entity as it is known in EU law) is that two or mor...
The OTS has published the terms of reference for its simplification review of how to reform St
In December the OTS published its terms of reference for a ‘VAT General Simplification Review
The CIOT responded to a call for evidence issued by the Economy, Jobs and Fair Work Committee of the Scottish Parliament...
Background HMRC recently issued Revenue and Customs Brief (RCB) 16/2016 concerning the deduction of VAT incurred on goo...
Background HMRC published a consultation document putting forward proposals for a new penalty regime for VAT fraud....