SDLT: Higher rates for additional dwellings
Clause 117 provides the legislation to bring into effect the additional 3% SDLT when individuals buy additional resident...
Indirect Tax
Indirect Tax
Scotland update – consultation on a Scottish replacement to air passenger duty
The CIOT responded in June to a Scottish Government consultation on a Scottish replacement to APD.
VAT Expert Group opinion of EU Action Plan for VAT
The EU’s action plan for VAT provides, among other things, for:
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Latest briefings
Penalties issued for DIY housebuilder claims
For a few years, ATT’s VAT sub-group have been expressing concern over when penalties might arise if HMRC concludes that...
Making Tax Digital – a look at the VAT aspects
A sub-group of HMRC’s Joint VAT Consultative Committee (JVCC) has been set up to discuss the VAT aspects of the Making T...
Problems for small business consultants using the VAT flat rate scheme
The ATT’s VAT sub-group has been following the progress of several cases through the tribunal courts, namely Chilly Wiza...
European Commission publishes VAT Action Plan to modernise the EU VAT system
Considering the current VAT system to be too complex and vulnerable to fraud, the European Commission published its...
Will alignment of VAT disclosure with DOTAS be effective?
Background HMRC has published a consultation called Strengthening the Tax Avoidance Disclosure Regimes for Indirect Tax...
Tackling VAT evasion via online marketplaces – fulfilment houses
Background Budget 2016 announced measures to tackle VAT loss arising from overseas businesses failing to account for th...
VAT groups – changes coming?
The judgment in Larentia and Minerva (Case C-109/14) concluded, inter alia, that national legislation limiting membershi...