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A round up of the CIOT’s roundtable Brexit customs duty meetings
With parliamentarians Perspectives from the legal sector, industry and practice on the impact of Brexit in no-deal and ...
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 is to famil...
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 for VAT purp...
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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. See www.t...
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 and gainin...
Spotlight on… the CIOT’s Indirect Taxes technical sub-committee
With Brexit-related issues headlining our news and ‘a’ or ‘the’ Customs Union now a household name, as well as VAT pione...
HMRC guidance: difficulties with out-of-date, inaccurate and hard to find guidance
The role of guidance is crucial in communicating to self-assessing taxpayers, and their agents, what HMRC’s interpretati...
EU: Single VAT Area: proposals for VAT rate flexibility and SME simplifications
The European Commission has published proposals to give EU member states greater flexibility on setting VAT rates and si...
Brexit update: Why we should all pay attention to the ‘Customs’ Bill
Published on 21 November 2017, this Bill relates to customs, VAT and excise and gives ministers unprecedented power to c...
Brexit: VAT, Customs and Excise
In December, representatives of the CIOT and invited guests were brought together in a roundtable meeting with cross par...