Indirect Tax
Indirect Tax
Customs duty and processes in the spotlight
The Joint Customs Consultative Committee (JCCC) (tinyurl.com/43aun6vf) is an HMRC forum attended by repre...
VAT registration: non-established businesses
When registering an overseas company for VAT results in a sole proprietor outcomeWe reported in Tax Adviser in October 2...
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Latest briefings
VAT: Annual accounting and VAT exempt income
The forum’s purpose is ‘to exchange views between HMRC and representative organisations relating to the procedures and o...
Finance Bill 2024: Committee of the whole House debate
The clauses selected for debate by the Committee of the whole House related to capital gains tax (CGT) rates and reliefs...
Using a simplified VAT scheme could unexpectedly trigger Making Tax Digital for Income Tax compliance
The 2024/25 tax year is effectively the ‘base year’ for triggering Making Tax Digital (MTD) for Income Tax compliance fr...
That’s of interest (VAT)
Late payment interest is charged on underpaid taxes in order to represent ‘commercial restitution’; that is to compensat...
From exempt to taxable: adding VAT to private school fees
The proposal to remove the VAT exemption (Item 1, Group 6, Schedule 9 to the VAT Act 1994) on private school fees was an...
VAT treatment of private hire vehicles: ATT response
The consultation, first launched in April 2024, looks at the potential tax impacts of the earlier Uber Britannia Limited...
UK Carbon Border Adjustment Mechanism consultation: CIOT response
The CIOT, in conjunction with the joint CIOT/ATT Climate Change Working Group, has responded to proposals to introduce a...