Scope of VAT grouping: HMRC consultation
What is a VAT group? The idea behind a VAT group (or single taxable entity as it is known in EU law) is that two or mor...
Indirect Tax
Indirect Tax
OTS Stamp Duty review
The OTS has published the terms of reference for its simplification review of how to reform St
OTS simplification review of the VAT system
In December the OTS published its terms of reference for a ‘VAT General Simplification Review
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Scotland update: a call for evidence on the economic impact of leaving the EU, LBTT focus group, LBTT forum
The CIOT responded to a call for evidence issued by the Economy, Jobs and Fair Work Committee of the Scottish Parliament...
Pre-registration VAT
Background HMRC recently issued Revenue and Customs Brief (RCB) 16/2016 concerning the deduction of VAT incurred on goo...
HMRC consultation: Penalty for participating in VAT fraud
Background HMRC published a consultation document putting forward proposals for a new penalty regime for VAT fraud....
‘Sugar levy’– this tax will do you good
Background The government published proposals for a levy on drinks that contain added sugar.
LTT and Anti-avoidance of Devolved Taxes (Wales) Bill
(LTT) to replace the UK stamp duty land tax in Wales from April 2018 and includes measures to tackle the avoidance of de...
SDLT: changes to the filing and payment process
Where the sum payable for a property is contingent or uncertain, an application for deferment of SDLT will also have to ...
VAT: The meaning of use and enjoyment
Background The government has adopted legislation that will change the place of supply of repair services provided to i...