Draft Scotland Bill 2015 clauses
The CIOT and LITRG have submitted responses to the UK government’s command paper Scotland in the United Kingdom: an enduring settlement and the draft Scotland Bill 2015 clauses that it contain
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How and when to use MOSS
For VAT purposes, some services to consumers are now taxed where the consumer is rather than the supplier. This requires registration in EU member states where the services are provided.
VAT default surcharge: time for change?
Background
We wrote to HMRC on 18 November 2014 because members had expressed concern about the operation of the default surcharge system and the raising of default surcharge penalti
VAT treatment of cross-border B2C supplies of services
Background
The OECD sought input on how cross-border supplies of services by businesses to consumers (B2C) should be treated for VAT purposes.
The meaning of 'dwelling' – update
Background
VATA 1994, Schedule 8, Groups 5 and 6 make provision for the zero-rating of dwellings.
Not yet conforming
Background
The tax tribunal decided in Rapid Sequence that it could interpret the words of UK legislation so that they conformed to the EU VAT law.
Sports Clubs – unjust enrichment
Background
We wrote to HMRC about their approach to refunds to sports clubs as outlined in Revenue and Customs Brief 25/14.