Making Tax Digital
HMRC recently announced that the VAT pilot has now been opened up to all types of business mandated from 1 April 2019, a...
Indirect Tax
Indirect Tax
The domestic reverse charge for construction services: an update
What is VATA 1994 s 55A? VATA 1994 s 55A is anti-fraud legislation that allows a rapid response to certain VAT frauds b...
Making Tax Digital: an update
The VAT pilot is live The pilot for MTD for VAT was opened on 16 October to sole proprietors and limited companies on s...
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Latest briefings
A round up of the CIOT’s roundtable Brexit customs duty meetings
With parliamentarians Perspectives from the legal sector, industry and practice on the impact of Brexit in no-deal and ...
Ongoing consultation with HMRC on VAT grouping
The legislation would allow a non-corporate entity to join a VAT group with its corporate body subsidiaries if it contro...
Brexit: government advice for business on ‘no-deal’ VAT, Customs and Excise
Businesses and advisers involved with importing and exporting goods would be affected, and government advice is to famil...
Finance Bill 2018–19: Penalties and interest (Clauses 30-32 Schedules 11–14)
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make returns and deli...
Anti-fraud measure for VAT: moving forward with the domestic reverse charge for the construction sector
Since the last article on the domestic reverse charge for the construction sector was pu
Making Tax Digital for VAT: taking notice of HMRC’s new guidance
Alongside the Notice, HMRC also published a list of Making Tax Digital (MTD) for VAT softwar
Business/non-business litigation cases: HMRC policy discussion paper
In recent years there has been evolving case law concerning whether activities are business or non-business for VAT purp...