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VAT groups with EU branches
The CFE (taxadviserseurope.org) published and submitted its Opinion Statement on VAT groups (
VAT: new penalty system
The CIOT continues to engage with HMRC on the new penalty system. At a recent Penalty Forum meeting, two points of note ...
VAT: the second-hand motor vehicle payment scheme
The new second-hand motor vehicle payment scheme (‘SHMVPS’) was due to be launched in October 2022.
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HMRC’s annual stakeholder conference
Over 200 stakeholders joined many senior HMRC personnel at their annual stakeholder conference held at the QE2 Centre in...
Net zero initiatives: carbon credits and VAT
Following on from our March 2023 article, ‘Tax and the Woodland and Peatland Codes’ (tinyurl.com/54rdynd5...
Response to the VAT treatment of fund management services consultation
Following stakeholder suggestions that the UK could enhance the position of the fund management industry by introducing ...
VAT: more changes for option to tax notifications
© Getty images/iStockphoto Taxpayers have encountered some long-term and severe delays in some areas of HMRC’s VAT cust...
VAT: Modernising the partial exemption special method application process
HMRC have modernised the application process for a partial exemption special method (PESM), with the recent launch of an...
Joint VAT Consultative Committee: VAT rates review project
In the Office of Tax Simplification (OTS) report ‘Value added tax: routes to Simplification’ (tinyur
Green guidance
The CIOT and ATT have engaged with HMRC with a view to improving the accessibility of tax guidance relating to the UK’s ...