Maric Glaser

Maric Glaser

Autumn Statement focus on personal tax – Personal tax

Maric Glaser has been the CIOT Technical Officer for VAT and Indirect Taxes since 2006. He also deals with environmental taxes and some aspects of European Union and Human Rights matters, especially as they relate to indirect tax. Prior to joining the CIOT, Maric worked in knowledge management with one of the Big 4 firms.

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

The CIOT responded to the House of Lords call for evidence on the delegation of powers as part of the legislative process, particularly in the context of Brexit.

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 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.

Technical
1 December 2016

CIOT comments on the proposals to tax sugary beverages.

Technical
1 November 2016

CIOT has engaged with HMRC on the meaning of the term ‘use and enjoyment’ for VAT purposes

VAT and Brexit
VAT and Brexit
1 October 2016

Maric Glaser examines how Brexit may affect VAT