Deeds of variation
The CIOT and ATT responded to HMRC’s ‘Call for evidence into the use of Deeds of Variation for tax purposes’....
Indirect Tax
Indirect Tax
VAT option to tax – progress update
In recent months we have received numerous reports from our members of continuing and excessive delays in the time it ta...
Option to tax: have you experienced delays?
We have received reports from members of continuing delays by the Option to Tax National Unit in responding to options t...
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Latest briefings
Current VAT property issues
The Indirect Taxes Sub-Committee has been working on VAT issues relating to property.
What's on
Engagement with HMRC, the EU and other policy makers We have had a number of recent interactions with HMRC including:...
Why should I be interested in the vapour recovery scheme?
The CIOT has responded to HMRC’s excise duty consultation, ‘Vapour recovery scheme: options for replacing the extra-stat...
Devolved air passenger duty
Background Air passenger duty (APD) is being devolved to Scotland and, if it agrees, Wales.
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...
VAT default surcharge – progress update
We engaged with HMRC several months ago on the operation of the default surcharge.