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Anti-fraud measure for VAT: domestic reverse charge in the construction sector
CIOT representatives attended a meeting with HMRC to discuss our concerns and queries around the proposed anti-fraud mea...
Implementation of EU Directive on VAT and vouchers: HMRC consultation
HMRC published a consultation document on 1 December 2017, which requests feedback on the anticipated administrative bur...
Non-resident landlords, independent managing agents and fixed establishments
What’s the issue? Paragraph 3.5 of Public Notice 741A gives examples of when a non-resident business (including landlor...
Draft legislation published for the Fulfilment House Due Diligence Scheme
In October 2017, the CIOT attended a stakeholder meeting with HMRC and representatives from the logistics and legal sect...