OTS: Stamp duty on shares – simplification review
The OTS has published its progress report and call for evidence in relation to its simplificat
Indirect Tax
Indirect Tax
Real-time VAT collection (split payment method)
On 20 March 2017, HMRC published a call for evidence on changes to the way VAT is collected in relation to online shoppi...
Combatting VAT fraud: options to tackle fraud on the provision of labour in the construction sector
Announced at Spring Budget 2017, HMRC have published a call for evidence on ‘Fraud on provisi
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Scotland update: Call for evidence on the Air Departure Tax (Scotland) Bill
The CIOT has submitted written evidence to the Finance and Constitution Committee of the Scottish Parliament, in respons...
Flat rate scheme: guidance on new ‘limited cost business’ status
These changes have previously been reported in the March edition of Technical Newsdesk, and a feature article by Neil Wa...
Overseas businesses selling goods to UK customers: Fulfilment House Due Diligence Scheme
Coming into force on 1 April 2018, the Fulfilment House Due Diligence Scheme (FHDDS) is part of a package of measures an...
Scotland update: Air departure tax
A representative of the CIOT’s Scottish Technical Sub-Committee attended the meeting of the Scottish Government’s Air De...
Changes to the VAT Flat Rate Scheme
Background HMRC explained the nature and scale of the abuse of the Flat Rate Scheme (FRS) at meetings attended by repre...
Draft FB 2017 Cl 43 Sch 14: VAT zero-rating of adapted motor vehicles
Ten years ago, LITRG published a report entitled ‘VAT and disabled people – the case for remo
Updated HMRC guidance on SDLT 3%
At the end of November 2016 HMRC published updated guidance on the higher rates for purchases of additional residential ...