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

The aggregates levy is a non-deductible tax that is charged on qualifying aggregate, which is rock, sand and gravel. 

The CIOT’s Climate Change Working Group submitted a response to HM Treasury’s consultation on aviation tax reform.

Representatives from the CIOT and ATT attended a recent Joint VAT Consultative Committee Making Tax Digital sub-group meeting to discuss the ongoing actions being performed by HMRC for

From 1 July 2021, there are new EU VAT rules coming into effect for non-EU businesses that sell goods and/or certain digital services directly to EU consumers, which also includes online ma

You would be forgiven for thinking from the title of the consultation that it focuses solely on artificial or abusive value shifting arrangements.

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