Plastic packaging tax
Members of the CIOT’s Climate Change Working Group and Indirect Taxes Committee recently attended a meeting with HMRC to...
Making Tax Digital for VAT: sign up windows for the voluntarily VAT registered
Making Tax Digital (MTD) for VAT became mandatory from 1 April 2019, though only for taxpayers that were obliged to be r...
VAT: early termination fees, compensation payments and dilapidations
Background In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we
UK government’s 2025 border strategy
The UK government’s 2025 border strategy, published in December 2020, sets out its ambition for the UK to have the world...
VAT group registration delays: interim guidance
The COVID pandemic has affected HMRC service levels, including increasing the waiting times for processing VAT group reg...
Recovery of VAT on the charging of electric vehicles
HMRC has published a Revenue & Customs Brief 1/22 that sets out HMRC’s intention to review issues arising on the rec...
Simplifying the VAT land exemption
The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption....
Aggregates levy: CIOT response to the call for evidence
The aggregates levy is a non-deductible tax that is charged on qualifying aggregate, which is rock, sand and gravel....
Selling to EU consumers from 1 July 2021
From 1 July 2021, there are new EU VAT rules coming into effect for non-EU businesses that sell goods and/or certain dig...
Making Tax Digital for VAT
Representatives from the CIOT and ATT attended a recent Joint VAT Consultative Committee Making Tax Digital sub-group me...