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The VAT liability of services supplied by doctors has been subject to much confusion since the rules changed in 2007, and even though nearly ten years has passed since the changes were introduced,

For many companies and tax advisors partial exemption can be a daunting area of the VAT legislation and one that it is vital to understand should you be working with VAT.

Put pithily, Paul noted that only three things can be said with certainty about the future for indirect taxes in the light of the impact of Brexit:

A separate morning session was dedicated to Customs Duty issues, dominated by Brexit and chaired by Jeremy White, a barrister at Pump Court Tax Chambers and regular presenter at CIOT conferences.&n

Business / non-business

As an alternative, it was suggested that the talk could have been entitled Economic and noneconomic activity (for VAT purposes).

In the current climate, there’s probably a danger that the CIOT will be accused of some form of ‘geography avoidance’ if I don’t get one thing straight.

In September’s Technical Newsdesk (Employee share schemes: NIC elections) we summarised the CIOT’s response to the government’s consultation on whether there is a

HMRC published a consultation in August 2016 on proposals to ‘simplify’ the process employers’ use for agreeing and reporting items to them through a PAYE Settlement Agreement (PSA).

HM Treasury published a consultation document in August 2016 seeking views on the design of company car tax bands for ultra-low emission vehicles (ULEVs) from 2020/21 onwards.

The government has proposed to change the tax treatment where certain benefits-in-kind (BIK) are provided through salary sacrifice so that the BIK will be chargeable to income tax and Class 1A empl