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Office of Tax Simplification: VAT review
Eagerly awaited, this report follows a call for evidence, to which the CIOT submitted a variety of information and engag...
Making Tax Digital for VAT: an update
HMRC recently published Making Tax Digital for VAT: legislation overview; the first form
HM Treasury publishes Customs Bill White Paper
HM Treasury published the Customs Bill White Paper on 9 October 2017, ahead of the draft
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Excise Duty: gaining legal certainty
The European Court (CJEU) decision in C355/14 Polihim-SS’ EOOD has confirmed a simple but significant principle – that e...
HMRC guidance: issues with accuracy, access and timing
What are the issues? The role of guidance is crucial in communicating to self-assessing taxpayers what HMRC’s interpret...
Construction sector – VAT domestic reverse charge
Announced at Spring Budget 2017, HMRC have published a call for evidence on ‘Fraud on provisi
VAT: HMRC update Internal Manuals relating to Holding Companies
Following a long period of uncertainty in this area, the CIOT welcomes the updates which publicly document HMRC’s curren...
Real-time VAT collection (split payment method)
On 20 March 2017, HMRC published a call for evidence on changes to the way VAT is collected in relation to online shoppi...
Combatting VAT fraud: options to tackle fraud on the provision of labour in the construction sector
Announced at Spring Budget 2017, HMRC have published a call for evidence on ‘Fraud on provisi
Overseas businesses selling goods to UK customers: Fulfilment House Due Diligence Scheme
Coming into force on 1 April 2018, the Fulfilment House Due Diligence Scheme (FHDDS) is part of a package of measures an...