The domestic reverse charge (DRC) applies in business to business transactions where the customer is registered for UK VAT and required to report through the Construction Industry Scheme (CIS).
The CIOT has commented on the draft regulations (and explanatory note) which will make amendments to the rules taxing Offshore Receipts in respect of Intangible Property (ORIP) now contained in a n
The joint CIOT, Institute for Fiscal Studies and Institute for Government report ‘Better Budgets: making tax policy better’ promotes the value of post legislative review and evaluation for tax meas
On 22 July 2019, HMRC published draft regulations implementing EU Directive 2018/ 822 amending Directive 2011/16/EU (otherwise known as DA
As I act as the CIOT Technical Officer on our Working Together sub-committee (alongside Helen Thornley for the ATT), and sit on the Issues Ove
The CIOT has been corresponding with HMRC recently (see August’s Technical Newsdesk) regarding the current position of sig
The 100-page guide is intended to supplement existing material in the self-employment section of the
In October 2017, the then Cabinet Secretary for Finance and Local Government announced four new taxes that the Welsh Government would consider, using its new powers to introduce specific new taxes
The CIOT recently submitted written evidence to the Local Government and Communities Committee on T
The stated objective of the transposition is to ensure that the UK’s anti-money laundering and counter-terrorist financing (AML/CTF) regime is kept up to date, effective and proportionate.
