Indirect Tax

Technical
1 December 2017

Business needs certainty in order to prepare for changes to cross-border trade post-Brexit.

Technical
1 November 2017

HMRC’s consultation, announced at Spring Budget 2017, sought views from stakeholders on proposed policy options to prevent supply chain fraud in supplies of labour provision within the construction sector. The call for evidence closed on 9 June 2017 and HMRC has been collating the feedback.

Technical
1 November 2017

The CIOT submitted two budget representations in advance of the Autumn 2017 Budget.

Technical
1 November 2017

The CIOT has submitted a response to the Scottish Government consultations on an overall 50% reduction policy plan and an Environmental Report.

Technical
1 October 2017

The CIOT has urged the government to act swiftly to turn the proposals in its paper for a future customs relationship with the EU into agreed measures that will give businesses a long lead-in period before Brexit.

Technical
1 September 2017

Is UK law and HMRC policy in relation to certain duty points and suspension restrictions in line with EU law, following a landmark decision by the European Court?

Technical

The delay in the introduction of Making Tax Digital is welcome, but there is still much to do to ensure Making Tax Digital works for VAT from the proposed date of April 2019.

Technical
1 August 2017

The impact of unclear and out of date guidance can be a significant barrier to the smooth and fair operation of the tax system. This is an issue that our members regularly contact us about. What can be done to improve the current situation?

Technical
1 July 2017

The CIOT has responded to HMRC proposals to explore a domestic VAT reverse charge for the provision of construction sector services.

Technical
1 June 2017

On 20 April, HMRC issued a number of updates to its ‘ VAT Input Tax ’ internal guidance manuals; specifically in relation to the VAT recovery position of holding companies and deal costs. This will therefore be of interest to many businesses; particularly those involved with merger & acquisition transactions.