Jayne Simpson

Jayne Simpson

Autumn Statement focus on personal tax – Personal tax

CIOT Technical Officer

Technical
1 October 2018

Following on from our article in the May issue of Tax Adviser looking at the potential options for the expansion of VAT grouping arising from the joined cases Larentia + Minerva (C-108/14) and Marenave (C-109/14), the CIOT was represented at the technical consultation meeting with HMRC to discuss the draft legislation, published on 6 July 2018, along with a policy paper and explanatory notes .

Technical
1 September 2018

CIOT has continued to liaise with HMRC in relation to the draft legislation on the domestic reverse charge for the construction sector and will continue to do so in relation to the required guidance.

Technical
1 September 2018

HMRC published the final version of its Notice 700/22 Making Tax Digital for VAT (‘ the Notice ’) on 13 July. The draft version of this notice went through a period of stakeholder review prior to publication and both the CIOT and the ATT, as well as various other stakeholders, provided feedback to HMRC with suggested amendments.

Technical
1 July 2018

A joint survey of members has provided valuable insight for the ATT and CIOT responses to the call for evidence on the design of the VAT threshold.

Technical

This month, in our series of articles about the CIOT’s technical sub-committees, our Technical Officers Angela Fearnside and Jayne Simpson outline the work of the Indirect Taxes Sub-committee.

Technical
1 June 2018

The CIOT (and others) write to HMRC to clarify the position regarding transfers of going concerns for taxpayers following recent changes in guidance and the Intelligent Management Services Limited case

Technical
1 May 2018

Following the publication of responses to the VAT grouping consultation in December 2017, HMRC invited respondents to meetings in March, to consider three potential options for the expansion of VAT grouping following the CJEU judgment in the joined cases of Larentia + Minerva (C-108/14) and Marenave (C-109/14). The options are limited to those that could be introduced without amending the current control test.

Technical

HM Treasury have launched a wide ranging call for evidence on the design of the VAT threshold, and the ATT and CIOT would like to hear your views