Published on 21 November 2017, this Bill relates to customs, VAT and excise and gives ministers unprecedented power to create tax legislation with very limited opportunity for scrutiny.
The European Commission has published proposals to give EU member states greater flexibility on setting VAT rates and simplification measures for SMEs.
CIOT representatives attended a meeting with HMRC to discuss our concerns and queries around the proposed anti-fraud measure, which comes into effect from 1 October 2019 (six months after Brexit an
In December, representatives of the CIOT and invited guests were brought together in a roundtable meeting with cross party parliamentarians from the House of Commons and House of Lords to discuss c
At the end of November, a CIOT representative attended the Scottish Government’s Air Departure Tax (ADT) Forum in Edinburgh.
HMRC published a consultation document on 1 December 2017, which requests feedback on the anticipated administrative burden and financial impact on UK businesses of implementing the changes to acco
On 18 December 2017 HMRC published a number of documents in relation to MTD for VAT.
Eagerly awaited, this report follows a call for evidence, to which the CIOT submitted a variety of information and engaged regularly with the OTS team on its key areas of complexity.
Paragraph 3.5 of Public Notice 741A gives examples of when a non-resident business (including landlords) has a fixed establishment in the UK.
