Introducing the new UK carbon border adjustment mechanism
HM Treasury and HMRC launched their joint ‘Consultation on the introduction of a UK carbon border adjustment mechanism’ ...
Indirect Tax
Indirect Tax
Scottish aggregates tax and the land and building transaction tax additional dwelling supplement: CIOT responses
Scottish aggregates taxThe CIOT has replied to the Scottish Parliament’s call for views on the Aggregates Tax and Devolv...
VAT registration: further developments
Service levelsAfter experiencing long-term delays in processing VAT registrations due to a combination of the Covid peri...
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VAT: Partial exemption special methods
The CIOT previously engaged with HMRC on VAT partial exemption special methods (PESMs) when the PESM application form wa...
Finance Bill 2023-24: Interpretation of VAT and excise law
Clause 27: Interpretation of VAT and excise lawThe proposed legislation in the Finance Bill seeks to clarify how VAT and...
Plastic packaging tax: consultation on chemical recycling and adoption of a mass balance approach
Currently, recycled plastic sourced from a mechanical reclamation route can be used to evidence that plastic packaging m...
VAT registration: current issues
VAT registrations registering company directors as sole proprietors The CIOT raised issues that have been encountered b...
Voluntary standards for customs intermediaries
HMRC published its call for evidence ‘Introducing a voluntary standard for customs intermediaries’ (tinyurl.c...
Agent letters: VAT penalties or penalty points for late submission of a VAT return
HMRC contacted the CIOT and other stakeholders to request feedback on how the letters with limited client identification...