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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...
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Latest briefings
Making Tax Digital for VAT
Representatives from the CIOT and ATT attended a recent Joint VAT Consultative Committee Making Tax Digital sub-group me...
VAT and value shifting consultation: CIOT response
You would be forgiven for thinking from the title of the consultation that it focuses solely on artificial or abusive va...
VAT and the sharing economy
The CIOT met with representatives from HM Treasury and HM Revenue & Customs to discuss the questions and arising iss...
Changes for Revenue & Customs Brief 12/ 20: VAT on early termination fees and compensation payments
HMRC published Revenue & Customs Brief 12/ 20: VAT early termination fees and compensation payments on 1 September 2...
Call for evidence on VAT grouping: CIOT response
HM Treasury’s call for evidence on VAT grouping (see tinyurl.com/ y6cjk8y2) raised questions around business establishme...
VAT: domestic reverse charge
The VAT domestic reverse charge for the construction and building services is an anti-fraud measure that seeks to tackle...
VAT and the public sector: reform to the VAT refund rules: a call for evidence
The CIOT has responded to HM Treasury’s call for evidence: ‘VAT and the public sector: reform to VAT refund rules’ (see ...