Brexit: government advice for business on ‘no-deal’ VAT, Customs and Excise
Businesses and advisers involved with importing and exporting goods would be affected, and government advice i...
Indirect Tax
Indirect Tax
Finance Bill 2018–19: Penalties and interest (Clauses 30-32 Schedules 11–14)
Clauses 30-32 and Schedules 11–14 of draft Finance Bill 2018-19 deal with penalties for failure to make return...
Anti-fraud measure for VAT: moving forward with the domestic reverse charge for the construction sector
Since the last article on the domestic reverse charge for the construction sector was pu ...
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Making Tax Digital for VAT: taking notice of HMRC’s new guidance
Alongside the Notice, HMRC also published a list of Making Tax Digital (MTD) for VAT softwar ...
Business/non-business litigation cases: HMRC policy discussion paper
In recent years there has been evolving case law concerning whether activities are business or non-business fo...
VAT: Alternative method of VAT collection – split payments
The CIOT has responded to HMRC’s second consultation on Alternative method of VAT collection – split payments....
Treasury Committee Inquiry into VAT and Treasury Sub-Committee Inquiry into The conduct of tax enquiries and the resolution of tax disputes
Last month we reported on some of our work submitting written evidence to the Treasury Committee Inquiry into ...
VAT Notice 700/9 update: transfer of a business as a going concern
For many businesses, the transfer of a going concern (TOGC) will be an exceptional and high value transaction ...
VAT registration threshold: members have their say
HM Treasury released a call for evidence on 13 March to explore whether the design of th ...
Treasury Committee Inquiry into VAT
The Inquiry focused on many areas of VAT, such as the tax gap (its causes, how to reduce it, and advisers’ rol...