Jayne Simpson2.jpg
From exempt to taxable: adding VAT to private school fees
The proposal to remove the VAT exemption (Item 1, Group 6, Schedule 9 to the VAT Act 1994) on private school fees was an...
Vaping products duty consultation
Following the Budget announcement about vaping products duty (VPD), aimed at addressing public health concerns about vap...
VAT registration: Ongoing engagement with HMRC
Non-established taxable personsIn our October 2023 article in Tax Adviser, (tinyurl.com/3pd
Most popular reads
Latest briefings
VAT and voluntary carbon credits
HMRC published Revenue and Customs Brief 7 (2024) VAT treatment of voluntary carbon credits (tinyurl
VAT and Income Tax Self Assessment penalty reform stakeholder event
Discussions at the stakeholder event focused on what went well, what could have been done differently and what could be ...
Opening hours for a simplified alcohol duty regime
Since 2020, new alcohol duty legislation has come into effect (1 August 2023), including the primary legislation (see...
Introducing the new UK carbon border adjustment mechanism
HM Treasury and HMRC launched their joint ‘Consultation on the introduction of a UK carbon border adjustment mechanism’ ...
VAT registration: further developments
Service levelsAfter experiencing long-term delays in processing VAT registrations due to a combination of the Covid peri...
GOV.UK Collections of guidance
HMRC have recently published a series of new collections of guidance on GOV.UK that bring together and list the existin...
VAT: Partial exemption special methods
The CIOT previously engaged with HMRC on VAT partial exemption special methods (PESMs) when the PESM application form wa...