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Customs duty: Brexit and the Union Customs Code
A separate morning session was dedicated to Customs Duty issues, dominated by Brexit and chaired by Jeremy White, a barr...
Landfill tax consultation: improving clarity and certainty for taxpayers
Announced in Budget 2016, this consultation sought views on HMRC’s proposals to amend the definition of a ‘taxable dispo...
VAT: Mitigating uncertainty for VAT-free transfers of a going concern (TOGC)
The sale or transfer of a business (known as TOGCs) can be significant in value so it is essential to accurately identif...
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Fulfilment house due diligence scheme
The fulfilment house due diligence scheme (FHDDS) intends to set out ‘fit and proper’ standards that fulfilment houses w...
European Commission publishes VAT Action Plan to modernise the EU VAT system
Considering the current VAT system to be too complex and vulnerable to fraud, the European Commission published its...
Tackling VAT evasion via online marketplaces – fulfilment houses
Background Budget 2016 announced measures to tackle VAT loss arising from overseas businesses failing to account for th...
European branch: Indirect taxes conference round-up
IOT’s European branch held its annual indirect taxes conference in London on 11 February.
VAT: option to tax notifications update
Obtaining acknowledgement of an option to tax (OTT) can be crucial to property deals and transfers of going concerns in ...
What is an environmental tax?
The Environmental Taxes Working Group (ETWG) met on 17 December 2015 to discuss changes in the 2015 Budget, Autumn State...
Transaction flows and systems challenges
This year’s ATT/CIOT indirect taxes conference covered charities, VAT grouping, intercompany transactions, holding compa...