Angela Fearnside

Angela Fearnside

Angela Fearnside
Technical
1 February 2018

Our work with HMRC, HM Treasury and parliamentarians, on the VAT, customs and excise implications of Brexit, continues.

Technical
1 January 2018

The CIOT welcomes the Office of Tax Simplification’s (OTS) first report on how the VAT system can be simplified, published on 7 November.

Technical
1 January 2018

The CIOT continues to engage regularly with HMRC on the Making Tax Digital (MTD) for VAT plans. Initial primary legislation has been published and secondary legislation is expected before the end of 2017.

Technical
1 December 2017

Business needs certainty in order to prepare for changes to cross-border trade post-Brexit.

Technical
1 September 2017

Is UK law and HMRC policy in relation to certain duty points and suspension restrictions in line with EU law, following a landmark decision by the European Court?

Technical
1 August 2017

The impact of unclear and out of date guidance can be a significant barrier to the smooth and fair operation of the tax system. This is an issue that our members regularly contact us about. What can be done to improve the current situation?

Technical
1 July 2017

The CIOT has responded to HMRC proposals to explore a domestic VAT reverse charge for the provision of construction sector services.

Technical
1 June 2017

On 20 April, HMRC issued a number of updates to its ‘ VAT Input Tax ’ internal guidance manuals; specifically in relation to the VAT recovery position of holding companies and deal costs. This will therefore be of interest to many businesses; particularly those involved with merger & acquisition transactions.