HM Treasury publishes Customs Bill White Paper
HM Treasury published the Customs Bill White Paper on 9 October 2017, ahead of the draft
Indirect Tax
Indirect Tax
Budget representations by the CIOT
A Budget Representation is a written representation from an interest group, individual or representative body to HM Trea...
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Scotland update: Air Departure Tax consultations
The Scottish Government undertook two consultations over the summer in relation to Air Departure Tax (ADT), which is exp...
Brexit: Customs system
The CIOT welcomed the government’s customs paper which was published in August and the fact that the government is addre...
Excise Duty: gaining legal certainty
The European Court (CJEU) decision in C355/14 Polihim-SS’ EOOD has confirmed a simple but significant principle – that e...
Making Tax Digital: VAT is leading the way
On 13 July 2017 the government announced there would be a delay in the introduction of Making Tax Digital (MTD)....
HMRC guidance: issues with accuracy, access and timing
What are the issues? The role of guidance is crucial in communicating to self-assessing taxpayers what HMRC’s interpret...
Construction sector – VAT domestic reverse charge
Announced at Spring Budget 2017, HMRC have published a call for evidence on ‘Fraud on provisi
VAT: HMRC update Internal Manuals relating to Holding Companies
Following a long period of uncertainty in this area, the CIOT welcomes the updates which publicly document HMRC’s curren...