Indirect Tax

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

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