Brexit update: Why we should all pay attention to the ‘Customs’ Bill
Published on 21 November 2017, this Bill relates to customs, VAT and excise and gives ministers unprecedented power to c...
Indirect Tax
Indirect Tax
Scotland update: Air Departure Tax Stakeholder Forum; Administrative Justice Working Group; Scottish Draft Budget
At the end of November, a CIOT representative attended the Scottish Government’s Air Departure Tax (ADT) Forum in Edinbu...
Making Tax Digital for VAT
VAT update On 18 December 2017 HMRC published a number of documents in relation to MTD for VAT.
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Implementation of EU Directive on VAT and vouchers: HMRC consultation
HMRC published a consultation document on 1 December 2017, which requests feedback on the anticipated administrative bur...
Interest Harmonisation and Sanctions for Late Payment: HMRC Consultation
The consultation is seeking views on:
Brexit: VAT, Customs and Excise
In December, representatives of the CIOT and invited guests were brought together in a roundtable meeting with cross par...
Non-resident landlords, independent managing agents and fixed establishments
What’s the issue? Paragraph 3.5 of Public Notice 741A gives examples of when a non-resident business (including landlor...
Office of Tax Simplification: VAT review
Eagerly awaited, this report follows a call for evidence, to which the CIOT submitted a variety of information and engag...
Making Tax Digital for VAT: an update
HMRC recently published Making Tax Digital for VAT: legislation overview; the first form
Draft legislation published for the Fulfilment House Due Diligence Scheme
In October 2017, the CIOT attended a stakeholder meeting with HMRC and representatives from the logistics and legal sect...