Domestic reverse charge for construction services: anti-fraud measure for VAT
The domestic reverse charge (DRC) applies in business to business transactions where the customer is registere...
Indirect Tax
Indirect Tax
Making Tax Digital for VAT
7 August 2019 is the deadline for the first quarterly VAT returns due under MTD (June to August, or ‘stagger o...
Changes ahead for installing energy-saving materials
The Order amends the scope of Group 2 (installation of energy saving materials), Schedule 7A to the VAT Act 19...
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Making Tax Digital for VAT – still waiting to sign up?
Sign up deadlines For taxpayers that are on a calendar quarter VAT return (‘stagger 1’) and are not otherwise...
Plastic Packaging Tax: CIOT response
Background We reported in our April edition that HM Treasury had published its
Making Tax Digital: important updates to VAT Notice 700/22, and enrolling businesses with no Unique Taxpayer Reference
CIOT and ATT continue to work closely with HMRC on the roll out of Making Tax Digital (MTD) and have been inst...
Making Tax Digital for VAT: choosing software
One of the key difficulties encountered by businesses who have not previously used digital products, but who a...
CIOT responses to recent VAT consultations
Amendment to VAT Regulation 38: Statutory Instrument technical consultation
Making Tax Digital – important updates to VAT Notice 700/22, and enrolling businesses with no Unique Taxpayer Reference
CIOT and ATT continue to work closely with HMRC on the roll out of Making Tax Digital (MTD) and have been inst...
Making Tax Digital for VAT (MTD): More news on applying for exemption, penalties and updated guidance
Exemption from MTD Jayne Simpson’s article in last month’s Tax Adviser summarised the grounds in respect of w...