Making Tax Digital: important updates to VAT Notice 700/22, and enrolling businesses with no Unique Taxpayer Reference
CIOT and ATT continue to work closely with HMRC on the roll out of Making Tax Digital (MTD) and have been instrumental i...
Indirect Tax
Indirect Tax
Making Tax Digital for VAT: choosing software
One of the key difficulties encountered by businesses who have not previously used digital products, but who are now try...
CIOT responses to recent VAT consultations
Amendment to VAT Regulation 38: Statutory Instrument technical consultation
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Latest briefings
Making Tax Digital – important updates to VAT Notice 700/22, and enrolling businesses with no Unique Taxpayer Reference
CIOT and ATT continue to work closely with HMRC on the roll out of Making Tax Digital (MTD) and have been instrumental i...
Making Tax Digital for VAT (MTD): More news on applying for exemption, penalties and updated guidance
Exemption from MTD Jayne Simpson’s article in last month’s Tax Adviser summarised the grounds in respect of which exemp...
Brexit: behind the scenes
Abortive costs for ‘no-deal’ During a roundtable meeting between HMRC and CIOT representatives in February, the VAT and...
Plastics Tax
Who does it affect? The tax would affect manufacturers and importers of plastic packaging, which would mean increasing ...
Making Tax Digital: HMRC updates notice 700/22 with guidance for exemption
Section 3 of Public Notice 700 /22 sets out the rules and provides examples for those who
Making Tax Digital for VAT: 31 days to go
Are you mandated? All taxpayers that have annual taxable income of over £85,000 (meaning income from taxable supplies ...
Changes to the VAT treatment for retained payments and deposits on 1 March 2019
Background In the Budget 2018, the government announced measures in the Budget Res