Indirect Tax

Technical
1 July 2016

The CIOT responded to a Scottish Government consultation on a Scottish replacement to air passenger duty (APD). There is provision for the devolution of APD from April 2018, and the current proposals are for the tax to be reduced by 50% by the end of the current parliament. Although CIOT agrees with many of the administrative proposals, we urge caution to ensure that the policy will meet the government’s objectives

Technical
1 July 2016

The EU Commission has published the opinion of the VAT Expert Group on its Action Plan for VAT.

Technical
1 July 2016

ATT continuing to review penalties issued to DIY housebuilders on VAT refund claims.

Technical

The JVCC considers the VAT aspects of this important topic, including how it will affect VAT reporting and the proposed implementation timeline. We ask members to take part in the consultation.

Technical
1 June 2016

The ATT highlights that recent decisions in tax tribunal cases have disagreed with HMRC’s published guidance on what category should apply to small business consultants using the flat rate scheme and calls for HMRC to revise its guidance in line with these decisions.

Technical

The European Commission publishes its action plan for the creation of a single EU VAT area but acknowledges political will and agreement is needed to take it forward.

Technical
1 June 2016

HMRC is proposing to change the VAT Disclosure Rules (VATDR) to align with the Disclosure of Tax Avoidance Schemes (DOTAS).

Technical

FB 2016 introduces a package of measures to combat abuse and non-compliance by overseas businesses that import goods for sale via online marketplaces. The measures will also affect all UK-based businesses that fulfil orders of imported goods and those involved in transporting them. HMRC is also consulting on a fulfilment house due diligence scheme – we seek your views.

Technical
1 May 2016

CIOT provides a summary on the HMRC consultation

Technical
1 May 2016

CIOT provides an update on the VAT treatment of the hire of rooms