Making Tax Digital update
Income tax pilot In March HMRC launched their MTD income tax pilot for self-employed businesses.
Indirect Tax
Indirect Tax
VAT and vouchers: CIOT responds to consultation
The implementation date for the voucher directive is 1 January 2019, which is prior to the UK leaving the EU....
Anti-fraud measure for VAT: domestic reverse charge in the construction sector
CIOT representatives attended a meeting with HMRC to discuss our concerns and queries around the proposed anti-fraud mea...
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Latest briefings
EU: Single VAT Area: proposals for VAT rate flexibility and SME simplifications
The European Commission has published proposals to give EU member states greater flexibility on setting VAT rates and si...
Brexit update: Why we should all pay attention to the ‘Customs’ Bill
Published on 21 November 2017, this Bill relates to customs, VAT and excise and gives ministers unprecedented power to c...
Scotland update: Air Departure Tax Stakeholder Forum; Administrative Justice Working Group; Scottish Draft Budget
At the end of November, a CIOT representative attended the Scottish Government’s Air Departure Tax (ADT) Forum in Edinbu...
Making Tax Digital for VAT
VAT update On 18 December 2017 HMRC published a number of documents in relation to MTD for VAT.
Implementation of EU Directive on VAT and vouchers: HMRC consultation
HMRC published a consultation document on 1 December 2017, which requests feedback on the anticipated administrative bur...
Interest Harmonisation and Sanctions for Late Payment: HMRC Consultation
The consultation is seeking views on:
Brexit: VAT, Customs and Excise
In December, representatives of the CIOT and invited guests were brought together in a roundtable meeting with cross par...