VAT: option to tax notifications update
Obtaining acknowledgement of an option to tax (OTT) can be crucial to property deals and transfers of going concerns in ...
Indirect Tax
Indirect Tax
VAT medical exemption legislation needs change
Tax Adviser readers will be familiar with the CIOT’s concerns arising from the Rapid Sequence case (see Richard Wild’s a...
What is an environmental tax?
The Environmental Taxes Working Group (ETWG) met on 17 December 2015 to discuss changes in the 2015 Budget, Autumn State...
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Scotland update
The Scottish Government published its draft Budget 2016–17 in December and announced its tax proposals for 2016–17....
Modernising VAT for cross-border e-commerce
Background The digital marketplace offers an opportunity for business expansion.
What's On, Issue 4
Engagment with HMRC and other policy makers We have had a number of recent interactions with HMRC including:...
Green taxes road map essential before introduction of single climate tax
The CIOT has backed the idea of a single climate tax on businesses in the Treasury consultation, Reforming the business ...
Pre-registration VAT: assets held when first registered
We have been asked to consider the application of the rules regarding ‘pre-registration VAT’ on assets held when a busin...
Use and enjoyment: making the rule work
The summer Budget announced proposals to extend the ‘use and enjoyment’ rules to prevent VAT avoidance....