Partial exemption special methods: when the answer is ‘no’
Members of the CIOT’s Indirect Taxes Committee recently met with representatives from HMRC’s partial exemption team to d...
Indirect Tax
Indirect Tax
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The case for a local visitor levy in England: CIOT response
Local powers versus increased complexityThe purpose of devolved powers is to allow local government to make decisions im...
The Welsh government proposes changes to the devolved taxes
The Welsh government’s recent white paper includes both proposed technical changes to the devolved taxes – land transact...
Finance Bill 2025-26: clauses 79, 83-85 and 103 – indirect taxes
VAT Tour Operators’ Margin Scheme and taxis and private hire vehicles: clause 79Clause 79 changes the definition of a ‘t...
Finance Bill 2025-26: clause 80 – certain charitable donations not to be treated as supplies of goods
Under the current legislation, goods donated by VAT-registered businesses for resale by a charity are zero-rated, wherea...
Updates to VAT guidance: postponed VAT accounting
The Guidance Strategy Forum has an ongoing VAT guidance improvement project, which reviews the general VAT guidance on G...
Tax barriers to housing supply
The government has committed to a target of building 1.5 million new homes by the end of this parliament and announced l...
European Commission’s consultation: VAT package for travel and tourism
The European Commission published a public consultation in July 2025 (tinyurl.com/y2tnrbf3), requesti...