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Postponed VAT accounting and the non-business use issue
Prior to the UK’s exit from the EU, UK businesses importing goods from the EU would have self-accounted for the tax due ...
Online sales tax
Although no decision has been made on whether an online sales tax will be introduced, should the proposal be taken forwa...
An Independent Customs Regime: CIOT response to call for evidence
The call for evidence ‘An Independent Customs Regime’ (tinyurl.com/yyh8rnxx) asked a wide range of quest...
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International indirect tax policy: CIOT input into EU consultations and projects on VAT
CFE Tax Advisers Europe (CFE) aims to contribute to the coordination and development of tax law in Europe by sharing mem...
Online sales tax: Call for evidence: input requested
HM Treasury published ‘Online sales tax: Assessing an option to help rebalance taxation of the retail sector’ (...
HMRC guidance in relation to VAT group registration delays
Background During the pandemic, HMRC’s service levels were impacted for many teams, with some teams operating with seve...
Plastic packaging tax
Members of the CIOT’s Climate Change Working Group and Indirect Taxes Committee recently attended a meeting with HMRC to...
Making Tax Digital for VAT: sign up windows for the voluntarily VAT registered
Making Tax Digital (MTD) for VAT became mandatory from 1 April 2019, though only for taxpayers that were obliged to be r...
VAT: early termination fees, compensation payments and dilapidations
Background In our March 2021 edition (www.taxadvisermagazine.com/RCB12/20), we
UK government’s 2025 border strategy
The UK government’s 2025 border strategy, published in December 2020, sets out its ambition for the UK to have the world...