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Anti-fraud measure for VAT: moving forward with the domestic reverse charge for the construction sector
Since the last article on the domestic reverse charge for the construction sector was pu
Making Tax Digital for VAT: taking notice of HMRC’s new guidance
Alongside the Notice, HMRC also published a list of Making Tax Digital (MTD) for VAT softwar
VAT registration threshold: members have their say
HM Treasury released a call for evidence on 13 March to explore whether the design of th
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October 2026
In the news: October 2026
October 2026
Spotlight on… the CIOT’s Indirect Taxes technical sub-committee
With Brexit-related issues headlining our news and ‘a’ or ‘the’ Customs Union now a household name, as well as VAT pione...
Transfers of going concerns – securing greater certainty for taxpayers after Intelligent Management Services Limited case
For many businesses, the transfer of a going concern (TOGC) will be an exceptional and high value transaction and securi...
Expansion of VAT Groups: HMRC informal consultation to look at options
CIOT representatives attended the meetings and a brief summary of the main discussion points are as follows:...
VAT registration threshold: call for evidence
Following the Spring Statement on 13 March, a call for evidence and short online survey were released to...
VAT and vouchers: CIOT responds to consultation
The implementation date for the voucher directive is 1 January 2019, which is prior to the UK leaving the EU....
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...