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Property taxation and land use policy
The CIOT recently responded to two government consultations: the Department for Environment, Food and Rural Affairs’ (DE...
Electronic invoicing: a consultation
CIOT, ATT and LITRG took part in roundtable meetings to discuss the consultation on electronic invoicing (e-invoicing) a...
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Customs duty and processes in the spotlight
The Joint Customs Consultative Committee (JCCC) (tinyurl.com/43aun6vf) is an HMRC forum attended by repre...
VAT registration: non-established businesses
When registering an overseas company for VAT results in a sole proprietor outcomeWe reported in Tax Adviser in October 2...
VAT: Annual accounting and VAT exempt income
The forum’s purpose is ‘to exchange views between HMRC and representative organisations relating to the procedures and o...
That’s of interest (VAT)
Late payment interest is charged on underpaid taxes in order to represent ‘commercial restitution’; that is to compensat...
From exempt to taxable: adding VAT to private school fees
The proposal to remove the VAT exemption (Item 1, Group 6, Schedule 9 to the VAT Act 1994) on private school fees was an...
Vaping products duty consultation
Following the Budget announcement about vaping products duty (VPD), aimed at addressing public health concerns about vap...
VAT registration: Ongoing engagement with HMRC
Non-established taxable personsIn our October 2023 article in Tax Adviser, (tinyurl.com/3pd