Indirect Tax

Technical
1 August 2018

The ATT and CIOT have commented on a draft discussion paper which sets out HMRC’s policy views following a number of recent court decisions concerning whether activities are business or non-business for VAT purposes.

Technical
1 August 2018

Whilst split payment might accelerate and secure the payment of an amount representing VAT to HMRC, it will inevitably bring complexity for businesses, payment handlers, advisers and HMRC. It is vital that these complexities and costs are fully understood before split payment is progressed, to ensure that the benefits sufficiently outweigh the costs.

Technical

The CIOT, LITRG and ATT have responded to the Treasury Committee’s wide-ranging Inquiry into VAT and its Sub-Committee’s Inquiry into The conduct of tax enquiries and the resolution of tax disputes. In addition to our written responses we have also given oral evidence to the Committees

Technical
1 July 2018

HMRC have advised us that the long-awaited update to VAT Notice 700/9: Transfer of business as a going concern is to be published shortly and have given us the opportunity to provide comment on the final draft.

Technical
1 July 2018

A joint survey of members has provided valuable insight for the ATT and CIOT responses to the call for evidence on the design of the VAT threshold.

Technical
1 July 2018

The CIOT and ATT have responded to the Treasury Committee’s wide-ranging Inquiry into VAT. Our written responses are published on our websites and we may also be called to provide oral evidence to the Committee in due course.

Technical

This month, in our series of articles about the CIOT’s technical sub-committees, our Technical Officers Angela Fearnside and Jayne Simpson outline the work of the Indirect Taxes Sub-committee.

Technical
1 June 2018

The CIOT (and others) write to HMRC to clarify the position regarding transfers of going concerns for taxpayers following recent changes in guidance and the Intelligent Management Services Limited case

Technical
1 June 2018

Keep up to date with Making Tax Digital with the help of the CIOT and ATT.

Technical
1 May 2018

Following the publication of responses to the VAT grouping consultation in December 2017, HMRC invited respondents to meetings in March, to consider three potential options for the expansion of VAT grouping following the CJEU judgment in the joined cases of Larentia + Minerva (C-108/14) and Marenave (C-109/14). The options are limited to those that could be introduced without amending the current control test.