Using a simplified VAT scheme could unexpectedly trigger Making Tax Digital for Income Tax compliance
The 2024/25 tax year is effectively the ‘base year’ for triggering Making Tax Digital (MTD) for Income Tax compliance fr...
Indirect Tax
Indirect Tax
That’s of interest (VAT)
Late payment interest is charged on underpaid taxes in order to represent ‘commercial restitution’; that is to compensat...
From exempt to taxable: adding VAT to private school fees
The proposal to remove the VAT exemption (Item 1, Group 6, Schedule 9 to the VAT Act 1994) on private school fees was an...
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Latest briefings
VAT treatment of private hire vehicles: ATT response
The consultation, first launched in April 2024, looks at the potential tax impacts of the earlier Uber Britannia Limited...
UK Carbon Border Adjustment Mechanism consultation: CIOT response
The CIOT, in conjunction with the joint CIOT/ATT Climate Change Working Group, has responded to proposals to introduce a...
Vaping products duty consultation
Following the Budget announcement about vaping products duty (VPD), aimed at addressing public health concerns about vap...
VAT registration: Ongoing engagement with HMRC
Non-established taxable personsIn our October 2023 article in Tax Adviser, (tinyurl.com/3pd
VAT and voluntary carbon credits
HMRC published Revenue and Customs Brief 7 (2024) VAT treatment of voluntary carbon credits (tinyurl
VAT and Income Tax Self Assessment penalty reform stakeholder event
Discussions at the stakeholder event focused on what went well, what could have been done differently and what could be ...
Opening hours for a simplified alcohol duty regime
Since 2020, new alcohol duty legislation has come into effect (1 August 2023), including the primary legislation (see...