Jayne Simpson2.jpg
Partial exemption special methods: when the answer is ‘no’
Members of the CIOT’s Indirect Taxes Committee recently met with representatives from HMRC’s partial exemption team to d...
The case for a local visitor levy in England: CIOT response
Local powers versus increased complexityThe purpose of devolved powers is to allow local government to make decisions im...
Most popular reads
Latest briefings
Finance Bill 2025-26: clauses 79, 83-85 and 103 – indirect taxes
VAT Tour Operators’ Margin Scheme and taxis and private hire vehicles: clause 79Clause 79 changes the definition of a ‘t...
Updates to VAT guidance: postponed VAT accounting
The Guidance Strategy Forum has an ongoing VAT guidance improvement project, which reviews the general VAT guidance on G...
European Commission’s consultation: VAT package for travel and tourism
The European Commission published a public consultation in July 2025 (tinyurl.com/y2tnrbf3), requesti...
Stay informed: explore recent customs news updates
The CIOT’s and ATT’s latest news items include key updates on customs processes for shipping goods that require safety a...
The tax treatment of remote gambling: HMT and HMRC consultation
In our response we welcomed, in principle, simplification of the taxation of gambling.
Strengthening the soft drinks industry levy: HMRC and HMT consultation
The soft drinks industry levy (SDIL), or ‘sugar tax’ as it has been known in the media, came into effect in April 2018....
Property taxation and land use policy
The CIOT recently responded to two government consultations: the Department for Environment, Food and Rural Affairs’ (DE...