Draft Scotland Bill 2015 clauses
The CIOT and LITRG have submitted responses to the UK government’s command paper Scotland in the United Kingdo...
Indirect Tax
Indirect Tax
Restricting VAT relating to foreign branches incompatible with EU law
Background UK VAT legislation allows VAT that has been incurred in making taxable supplies in the UK (input t...
VAT default surcharge: time for change?
Background We wrote to HMRC on 18 November 2014 because members had expressed concern about the operation of ...
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How and when to use MOSS
For VAT purposes, some services to consumers are now taxed where the consumer is rather than the supplier. ...
VAT treatment of cross-border B2C supplies of services
Background The OECD sought input on how cross-border supplies of services by businesses to consumers (B2C) sh...
Sports Clubs – unjust enrichment
Background We wrote to HMRC about their approach to refunds to sports clubs as outlined in Revenue and Custom...
The meaning of 'dwelling' – update
Background VATA 1994, Schedule 8, Groups 5 and 6 make provision for the zero-rating of dwellings. ...
Not yet conforming
Background The tax tribunal decided in Rapid Sequence that it could interpret the words of UK legislation so ...