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The CIOT met with representatives from HM Treasury and HM Revenue & Customs to discuss the questions and arising issues in the call for evidence on VAT and the Sharing Economy. 

HMRC published Revenue & Customs Brief 12/ 20: VAT early termination fees and compensation payments on 1 September 2020.

HM Treasury’s call for evidence on VAT grouping (see tinyurl.com/ y6cjk8y2) raised questions around business establishments, eligibility conditions and compulsory VAT grouping.

In this article, we summarise the most recent announcements and further guidance published by the government in relation to the Self-Employed Income Support Scheme and the permitted deferral of VAT

HMRC are migrating the VAT data for taxpayers not yet registered for Making Tax Digital to the same IT platform used for taxpayers registered for Making Tax Digital.

The CIOT has responded to HM Treasury’s call for evidence: ‘VAT and the public sector: reform to VAT refund rules’ (see tinyurl.com/y3mvposj) to look at ways in which the input VA

The VAT domestic reverse charge for the construction and building services is an anti-fraud measure that seeks to tackle the estimated annual revenue loss in the sector of £120 million due

The monthly round up of COVID-19 measures affecting indirect tax.

In our September edition, our article ‘Brexit: indirect tax post transition period’ (tinyurl.com/yyc363zd) highlighted newly published post-transition government policy and HMRC guidance fo

The government launched its Winter Economy Plan on 24 September (tinyurl.com/y4j9cjjm), and section 3.2 sets out several COVID