Indirect Tax

Technical
1 October 2016

The CIOT responded to a call for evidence issued by the European and External Relations Committee of the Scottish Parliament, called to support its inquiry into the implications for Scotland’s relationship with the EU after the referendum on 23 June.

Technical
1 October 2016

The CIOT has responded to HMRC’s consultation; supporting the main aims but raising concerns about definitions.

Technical
1 October 2016

Have your say on HMRC’s Making Tax Digital proposals.

Technical
1 September 2016

The CIOT responded to a Revenue Scotland consultation on guidance for Scottish landfill tax (SLfT) on how to determine the rate for waste fines. The legislation takes effect on 1 October – this sets out the conditions that must be met for the fines to qualify for the lower rate of SLfT. Revenue Scotland is updating its guidance to take account of the legislative changes.

Technical
1 September 2016

The CIOT, ATT and ICAEW join forces to seek improvements for businesses, advisers and HMRC when dealing with sales of businesses.

Technical
1 September 2016

Recent case law highlights the stormy relationship between VAT and room hire, and considers the importance of exclusivity of use.

Technical

The CIOT has responded to HMRC’s consultation on strengthening the disclosure rules.

Technical
1 August 2016

We have responded to HMRC’s consultation, which seeks to impose due diligence obligations on UK fulfilment houses in an attempt to tackle the VAT losses arising on sales made by overseas businesses to UK consumers.

Technical
1 August 2016

The CIOT has provided comments to HMRC on the input tax deduction implications of Larentia and Minerva

Technical
1 August 2016

ATT provides comments to HMRC on cl 117 of FB 201