Indirect Tax

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.

Technical

HM Treasury have launched a wide ranging call for evidence on the design of the VAT threshold, and the ATT and CIOT would like to hear your views

Technical
1 May 2018

HMRC launch Making Tax Digital (MTD) income tax pilot for the self-employed and the MTD VAT pilot

Technical
1 April 2018

The CIOT responded to HMRC’s consultation on VAT and vouchers, arising from the EU Vouchers Directive (2016/1065 of 27 June 2016) that seeks to harmonise the voucher rules throughout the EU.

Technical
1 March 2018

HMRC has been conducting further meetings with various stakeholders prior to finalising the draft legislation for its anti-fraud measure that seeks to tackle organised tax fraud on labour in the construction sector, where VAT and CIS losses are occurring.

Technical
1 March 2018

The European Commission has published proposals to give EU member states greater flexibility on setting VAT rates and simplification measures for SMEs.