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VAT treatment of land for social housing: CIOT response
In October 2025, CIOT wrote to the government about the different tax barriers affecting housing supply and suggested po...
Requiring payment of VAT and PAYE return liabilities by Direct Debit: CIOT, ATT and LITRG responses
The CIOT, ATT and LITRG have responded to HMRC’s consultation on requiring payment of VAT and PAYE liabilities by Direct...
VAT: Extending online marketplace liability to combat non-compliance: CIOT and LITRG response
The VAT rules for trading via online marketplaces were changed in 2021, meaning that the output VAT on sales made by ove...
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October 2026
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October 2026
Customs Electronic Trade Documents: HMRC event
It was through this engagement that we were invited to HMRC’s event on ‘Trade Digitisation in Practice: Evidence, Securi...
Further secondary legislation for the carbon border adjustment mechanism
The carbon border adjustment mechanism (CBAM) is a new tax that will be introduced on 1 January 2027....
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...
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...