Deduction of VAT relating to foreign branches – update
We submitted a response to HMRC in April on the proposals to restrict the deduction of VAT incurred in the UK but relati...
Indirect Tax
Indirect Tax
VAT default surcharge – progress update
We engaged with HMRC several months ago on the operation of the default surcharge.
Change of direction for green taxation?
The surprise announcement in the summer Budget that the climate change levy (CCL) exemption for renewable energy is to b...
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Place of supply of services – HMRC Notice 741A
HMRC published draft changes to Notice 741A but, as a result of comments received, have delayed publication of a change ...
Proposed Welsh landfill disposals tax
Following the passing of the Wales Act 2014, the Welsh government consultation document published on 24 February seeking...
Scotland – devolved tax collaborative
Representatives of the ATT, CIOT and LITRG attended a meeting of Revenue Scotland’s Devolved Tax Collaborative (DTC) on ...
When can live-work units be zero-rated?
It is not uncommon for homes to be built with work facilities such as an office.
Draft Scotland Bill 2015 clauses
The CIOT and LITRG have submitted responses to the UK government’s command paper Scotland in the United Kingdom: an endu...
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 tax) to be ...
VAT default surcharge: time for change?
Background We wrote to HMRC on 18 November 2014 because members had expressed concern about the operation of the defaul...