VAT: Alternative method of VAT collection – split payments
The CIOT has responded to HMRC’s second consultation on Alternative method of VAT collection – split payments. See www.t...
Indirect Tax
Indirect Tax
Treasury Committee Inquiry into VAT and Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the resolution of tax disputes
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into VAT and th...
VAT Notice 700/9 update: transfer of a business as a going concern
For many businesses, the transfer of a going concern (TOGC) will be an exceptional and high value transaction and gainin...
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VAT registration threshold: members have their say
HM Treasury released a call for evidence on 13 March to explore whether the design of th
Treasury Committee Inquiry into VAT
The Inquiry focused on many areas of VAT, such as the tax gap (its causes, how to reduce it, and advisers’ role in avoid...
Spotlight on… the CIOT’s Indirect Taxes technical sub-committee
With Brexit-related issues headlining our news and ‘a’ or ‘the’ Customs Union now a household name, as well as VAT pione...
Transfers of going concerns – securing greater certainty for taxpayers after Intelligent Management Services Limited case
For many businesses, the transfer of a going concern (TOGC) will be an exceptional and high value transaction and securi...
Making Tax Digital
Making Tax Digital (MTD) is something of a staple diet when it comes to Technical Newsdesk articles.
Expansion of VAT Groups: HMRC informal consultation to look at options
CIOT representatives attended the meetings and a brief summary of the main discussion points are as follows:...
VAT registration threshold: call for evidence
Following the Spring Statement on 13 March, a call for evidence and short online survey were released to...