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Members of the CIOT’s Climate Change Working Group and Indirect Taxes Committee recently attended a meeting with HMRC to discuss scenarios raised by members while reviewing and preparing for the ta

The call for evidence considered how HMRC can modernise its collection of tax debts to reflect the changing nature of the UK economy and new business practices, including businesses which operate i

Background

During the pandemic, HMRC’s service levels were impacted for many teams, with some teams operating with severe delays.

HMRC’s consultation on Stamp Duty Land Tax: Mixed – Property Purchases and Multiple Dwellings Relief considers two areas: applying an apportionment basis to the acquisition of mixed-use pr

Background

In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we set out changes in VAT treatment for compensatory

Making Tax Digital (MTD) for VAT became mandatory from 1 April 2019, though only for taxpayers that were obliged to be registered for VAT due to breaching the VAT registration threshold of £85,000.

The UK government’s 2025 border strategy, published in December 2020, sets out its ambition for the UK to have the world’s most effective border, which is efficient, simplified and secure.

HMRC has published a Revenue & Customs Brief 1/22 that sets out HMRC’s intention to review issues arising on the recovery of VAT when charging electric vehicles for business use.

The COVID pandemic has affected HMRC service levels, including increasing the waiting times for processing VAT group registration applications.

The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption.