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Articles 167 and 168 of the Principal VAT Directive are in some ways the crux of the whole VAT system, the legal provisions which ensure that a taxable business should be placed in a fiscally n

Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging meets the 30% plastic packaging tax (PPT) relief threshold test.

VAT registrations registering company directors as sole proprietors

The CIOT raised issues that have been encountered by our members around how VAT registration applications involving non

Party ‘A’ sells standard rated goods or services to ‘B’. ‘B’ makes a profit and sells to ‘C’. ‘B’ is registered for VAT and ‘A’ is not.

The highly respected Institute for Fiscal Studies recently released a document ‘Tax and public finances: the fundamentals’ (see tinyurl.com/jrycjhy4) highl

HMRC contacted the CIOT and other stakeholders to request feedback on how the letters with limited client identification details were working in practice.

HMRC published its call for evidence ‘Introducing a voluntary standard for customs intermediaries’ (tinyurl.com/255z2nvr) on 5 June 2023 and the consultati

The Retained EU Law (Revocation and Reform) Act 2023 received Royal Assent on 29 June 2023.

Two cases recently heard in the First-tier Tribunal have given us an important reminder about VAT and record-keeping: if a business makes any sales or receives income where it does not charge