Treasury Committee Inquiry into VAT
The Inquiry focused on many areas of VAT, such as the tax gap (its causes, how to reduce it, and advisers’ role in avoid...
Indirect Tax
Indirect Tax
Spotlight on… the CIOT’s Indirect Taxes technical sub-committee
With Brexit-related issues headlining our news and ‘a’ or ‘the’ Customs Union now a household name, as well as VAT pione...
Transfers of going concerns – securing greater certainty for taxpayers after Intelligent Management Services Limited case
For many businesses, the transfer of a going concern (TOGC) will be an exceptional and high value transaction and securi...
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Making Tax Digital
Making Tax Digital (MTD) is something of a staple diet when it comes to Technical Newsdesk articles.
Expansion of VAT Groups: HMRC informal consultation to look at options
CIOT representatives attended the meetings and a brief summary of the main discussion points are as follows:...
VAT registration threshold: call for evidence
Following the Spring Statement on 13 March, a call for evidence and short online survey were released to...
Making Tax Digital update
Income tax pilot In March HMRC launched their MTD income tax pilot for self-employed businesses.
VAT and vouchers: CIOT responds to consultation
The implementation date for the voucher directive is 1 January 2019, which is prior to the UK leaving the EU....
Anti-fraud measure for VAT: domestic reverse charge in the construction sector
CIOT representatives attended a meeting with HMRC to discuss our concerns and queries around the proposed anti-fraud mea...
EU: Single VAT Area: proposals for VAT rate flexibility and SME simplifications
The European Commission has published proposals to give EU member states greater flexibility on setting VAT rates and si...