VAT: the second-hand motor vehicle payment scheme
The new second-hand motor vehicle payment scheme (‘SHMVPS’) was due to be launched in October 2022. ...
Indirect Tax
Indirect Tax
Net zero initiatives: carbon credits and VAT
Following on from our March 2023 article, ‘Tax and the Woodland and Peatland Codes’ (tinyurl.com/54rdynd5 ...
Response to the VAT treatment of fund management services consultation
Following stakeholder suggestions that the UK could enhance the position of the fund management industry by in...
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VAT: more changes for option to tax notifications
© Getty images/iStockphoto Taxpayers have encountered some long-term and severe delays in some areas of HMRC’...
VAT: Modernising the partial exemption special method application process
HMRC have modernised the application process for a partial exemption special method (PESM), with the recent la...
Joint VAT Consultative Committee: VAT rates review project
In the Office of Tax Simplification (OTS) report ‘Value added tax: routes to Simplification’ (tinyur ...
Online VAT registration
The CIOT and ATT, as well as other stakeholder representatives, have been collating member feedback and making...
Postponed VAT accounting and the non-business use issue
Prior to the UK’s exit from the EU, UK businesses importing goods from the EU would have self-accounted for th...
Online sales tax
Although no decision has been made on whether an online sales tax will be introduced, should the proposal be t...
An Independent Customs Regime: CIOT response to call for evidence
The call for evidence ‘An Independent Customs Regime’ (tinyurl.com/yyh8rnxx) asked a wide range of quest ...