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Finance Bill 2023-24: Interpretation of VAT and excise law
Clause 27: Interpretation of VAT and excise lawThe proposed legislation in the Finance Bill seeks to clarify how VAT and...
Plastic packaging tax: consultation on chemical recycling and adoption of a mass balance approach
Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging m...
VAT registration: current issues
VAT registrations registering company directors as sole proprietors The CIOT raised issues that have been encountered b...
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Voluntary standards for customs intermediaries
HMRC published its call for evidence ‘Introducing a voluntary standard for customs intermediaries’ (tinyurl.c...
Agent letters: VAT penalties or penalty points for late submission of a VAT return
HMRC contacted the CIOT and other stakeholders to request feedback on how the letters with limited client identification...
Addressing carbon leakage risk to support decarbonisation
The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:
Finance Bill: regulations for drink deposit return schemes
The deposit return schemes are anticipated to launch throughout the four UK countries on 1 October 2025, at the earliest...
VAT energy saving materials relief: CIOT response to call for evidence
Budget 2023 announced a call for evidence to consider options to reform the VAT relief for the installation of energy sa...
Finance Bill: alcohol duty
Budget 2020 announced a review of alcohol duty, following the UK’s decision to exit from the EU, with the aims of reform...
Extension of the Climate Change Agreement scheme
The CIOT submitted a response (see www.tax.org.uk/ref1109) to the Department for Energy Security and Ne...