Call for evidence on VAT grouping: CIOT response
HM Treasury’s call for evidence on VAT grouping (see tinyurl.com/ y6cjk8y2) raised questions around business establishme...
VAT: domestic reverse charge
The VAT domestic reverse charge for the construction and building services is an anti-fraud measure that seeks to tackle...
VAT and the public sector: reform to the VAT refund rules: a call for evidence
The CIOT has responded to HM Treasury’s call for evidence: ‘VAT and the public sector: reform to VAT refund rules’ (see ...
VAT: migration of taxpayers data to the system used for Making Tax Digital
HMRC are migrating the VAT data for taxpayers not yet registered for Making Tax Digital to the same IT platform used for...
COVID-19: an update on recent developments
In this article, we summarise the most recent announcements and further guidance published by the government in relation...
Brexit: indirect tax update
In our September edition, our article ‘Brexit: indirect tax post transition period’ (tinyurl.com/yyc363zd) highlighted n...
COVID-19: update for indirect tax
The monthly round up of COVID-19 measures affecting indirect tax.
Plastic packaging tax
From 1 April 2022, the plastic packaging tax will apply to plastic packaging manufactured in or imported into the UK con...
COVID-19: VAT update including the Winter Economy Plan
The government launched its Winter Economy Plan on 24 September (tinyurl.com/y4j
COVID-19: Indirect tax topical reminders and updates
We have highlighted below some indirect tax COVID reminders and updates for October.