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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...
VAT group registration delays: interim guidance
The COVID pandemic has affected HMRC service levels, including increasing the waiting times for processing VAT group reg...
Recovery of VAT on the charging of electric vehicles
HMRC has published a Revenue & Customs Brief 1/22 that sets out HMRC’s intention to review issues arising on the rec...
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Simplifying the VAT land exemption
The CIOT and the ATT have submitted their responses to HMRC’s call for evidence on simplifying the land exemption....
Aggregates levy: CIOT response to the call for evidence
The aggregates levy is a non-deductible tax that is charged on qualifying aggregate, which is rock, sand and gravel....
Selling to EU consumers from 1 July 2021
From 1 July 2021, there are new EU VAT rules coming into effect for non-EU businesses that sell goods and/or certain dig...
Making Tax Digital for VAT
Representatives from the CIOT and ATT attended a recent Joint VAT Consultative Committee Making Tax Digital sub-group me...
VAT and value shifting consultation: CIOT response
You would be forgiven for thinking from the title of the consultation that it focuses solely on artificial or abusive va...
VAT and the sharing economy
The CIOT met with representatives from HM Treasury and HM Revenue & Customs to discuss the questions and arising iss...
Changes for Revenue & Customs Brief 12/ 20: VAT on early termination fees and compensation payments
HMRC published Revenue & Customs Brief 12/ 20: VAT early termination fees and compensation payments on 1 September 2...