VAT and room hire – a tax on marriage?
Although the VAT treatment of venue or room hires might seem rather niche, it can have an impact in many situations; con...
Indirect Tax
Indirect Tax
CIOT questions benefit of changes to VADR and IHT DOTAS changes
Background HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect t...
Fulfilment house due diligence scheme
The fulfilment house due diligence scheme (FHDDS) intends to set out ‘fit and proper’ standards that fulfilment houses w...
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Deduction of VAT by holding companies – The Larentia and Minerva case
Background We have provided input to HMRC on how to apply the ECJ judgment in Be
SDLT: Higher rates for additional dwellings
Clause 117 provides the legislation to bring into effect the additional 3% SDLT when individuals buy additional resident...
Scotland update – consultation on a Scottish replacement to air passenger duty
The CIOT responded in June to a Scottish Government consultation on a Scottish replacement to APD.
VAT Expert Group opinion of EU Action Plan for VAT
The EU’s action plan for VAT provides, among other things, for:
Penalties issued for DIY housebuilder claims
For a few years, ATT’s VAT sub-group have been expressing concern over when penalties might arise if HMRC concludes that...
Making Tax Digital – a look at the VAT aspects
A sub-group of HMRC’s Joint VAT Consultative Committee (JVCC) has been set up to discuss the VAT aspects of the Making T...
Problems for small business consultants using the VAT flat rate scheme
The ATT’s VAT sub-group has been following the progress of several cases through the tribunal courts, namely Chilly Wiza...