Jayne Simpson2.jpg
Making Tax Digital for VAT: taking notice of HMRC’s new guidance
Alongside the Notice, HMRC also published a list of Making Tax Digital (MTD) for VAT softwar
VAT registration threshold: members have their say
HM Treasury released a call for evidence on 13 March to explore whether the design of th
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...
Most popular reads
Latest briefings
Transfers of going concerns – securing greater certainty for taxpayers after Intelligent Management Services Limited case
For many businesses, the transfer of a going concern (TOGC) will be an exceptional and high value transaction and securi...
Expansion of VAT Groups: HMRC informal consultation to look at options
CIOT representatives attended the meetings and a brief summary of the main discussion points are as follows:...
VAT registration threshold: call for evidence
Following the Spring Statement on 13 March, a call for evidence and short online survey were released to...
VAT and vouchers: CIOT responds to consultation
The implementation date for the voucher directive is 1 January 2019, which is prior to the UK leaving the EU....
Anti-fraud measure for VAT: domestic reverse charge in the construction sector
CIOT representatives attended a meeting with HMRC to discuss our concerns and queries around the proposed anti-fraud mea...
Implementation of EU Directive on VAT and vouchers: HMRC consultation
HMRC published a consultation document on 1 December 2017, which requests feedback on the anticipated administrative bur...
Non-resident landlords, independent managing agents and fixed establishments
What’s the issue? Paragraph 3.5 of Public Notice 741A gives examples of when a non-resident business (including landlor...