Changes to the VAT Flat Rate Scheme
Background HMRC explained the nature and scale of the abuse of the Flat Rate Scheme (FRS) at meetings attended by repre...
House of Lords call for evidence on use of secondary legislation
Secondary legislation – the delegation of powers The CIOT has always maintained that tax laws should be enshrined in pr...
Scope of VAT grouping: HMRC consultation
What is a VAT group? The idea behind a VAT group (or single taxable entity as it is known in EU law) is that two or mor...
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Pre-registration VAT
Background HMRC recently issued Revenue and Customs Brief (RCB) 16/2016 concerning the deduction of VAT incurred on goo...
HMRC consultation: Penalty for participating in VAT fraud
Background HMRC published a consultation document putting forward proposals for a new penalty regime for VAT fraud....
‘Sugar levy’– this tax will do you good
Background The government published proposals for a levy on drinks that contain added sugar.
VAT: The meaning of use and enjoyment
Background The government has adopted legislation that will change the place of supply of repair services provided to i...
Steady as she goes
In his article on the tax implications of Brexit, Bill Dodwell (Tax Adviser, August 2016) dealt with the high level iss...
VAT and room hire – a tax on marriage?
Although the VAT treatment of venue or room hires might seem rather niche, it can have an impact in many situations; con...
CIOT questions benefit of changes to VADR and IHT DOTAS changes
Background HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect t...