VAT group registration delays: interim guidance
The COVID pandemic has affected HMRC service levels, including increasing the waiting times for processing VAT...
Indirect Tax
Indirect Tax
Recovery of VAT on the charging of electric vehicles
HMRC has published a Revenue & Customs Brief 1/22 that sets out HMRC’s intention to review issues arising ...
Simplifying the VAT land exemption
The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exempt...
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Latest briefings
Aviation tax reform: CIOT response
The CIOT’s Climate Change Working Group submitted a response to HM Treasury’s consultation on aviation tax ref...
Aggregates levy: CIOT response to the call for evidence
The aggregates levy is a non-deductible tax that is charged on qualifying aggregate, which is rock, sand and g...
Selling to EU consumers from 1 July 2021
From 1 July 2021, there are new EU VAT rules coming into effect for non-EU businesses that sell goods and/or c...
Making Tax Digital for VAT
Representatives from the CIOT and ATT attended a recent Joint VAT Consultative Committee Making Tax Digital su...
VAT and value shifting consultation: CIOT response
You would be forgiven for thinking from the title of the consultation that it focuses solely on artificial or ...
VAT and the sharing economy
The CIOT met with representatives from HM Treasury and HM Revenue & Customs to discuss the questions and a...
Changes for Revenue & Customs Brief 12/ 20: VAT on early termination fees and compensation payments
HMRC published Revenue & Customs Brief 12/ 20: VAT early termination fees and compensation payments on 1 S...