The Welsh Government consults on higher rates of stamp duty
The Welsh Government’s Treasury Paper 5 sought views on the Welsh policy approach to the higher rates for LTT purposes....
Indirect Tax
Indirect Tax
Scotland update – call for evidence on Scotland’s relationship with the EU
The European and External Relations Committee of the Scottish Parliament issued a call for written evidence (tinyurl.com...
Landfill tax consultation: improving clarity and certainty for taxpayers
Announced in Budget 2016, this consultation sought views on HMRC’s proposals to amend the definition of a ‘taxable dispo...
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Making Tax Digital – consultation
On 15 August 2016, HMRC published six consultation documents on its Making Tax Digital proposals.
Scotland update – A consultation on Revenue Scotland guidance for Scottish landfill tax
The Scottish Landfill Tax (Qualifying Material) Order 2016 will take effect on 1 October 2
VAT: Mitigating uncertainty for VAT-free transfers of a going concern (TOGC)
The sale or transfer of a business (known as TOGCs) can be significant in value so it is essential to accurately identif...
VAT and room hire – a tax on marriage?
Although the VAT treatment of venue or room hires might seem rather niche, it can have an impact in many situations; con...
CIOT questions benefit of changes to VADR and IHT DOTAS changes
Background HMRC published a consultation on proposals to strengthen the tax avoidance disclosure regimes for indirect t...
Fulfilment house due diligence scheme
The fulfilment house due diligence scheme (FHDDS) intends to set out ‘fit and proper’ standards that fulfilment houses w...
Deduction of VAT by holding companies – The Larentia and Minerva case
Background We have provided input to HMRC on how to apply the ECJ judgment in Be