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 establishments, eligibility conditions and compulsory VAT grouping.
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COVID-19: an update on recent developments
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
VAT: migration of taxpayers data to the system used for Making Tax Digital
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.
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 tinyurl.com/y3mvposj) to look at ways in which the input VA
VAT: domestic reverse charge
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
Brexit: indirect tax update
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
COVID-19: VAT update including the Winter Economy Plan
The government launched its Winter Economy Plan on 24 September (tinyurl.com/y4j9cjjm), and section 3.2 sets out several COVID
Plastic packaging tax
From 1 April 2022, the plastic packaging tax will apply to plastic packaging manufactured in or imported into the UK containing less than 30% recycled plastic.