VAT on room hire – an update
We raised with HMRC the issue of room hire and, in particular, room hire for weddings and similar events some while ago....
Indirect Tax
Indirect Tax
Scotland update
Consultation on a Scottish replacement for air passenger duty The Scottish government launched a public consultation on...
Use and enjoyment
HMRC has published a draft statutory instrument requiring the application of the ‘use and enjoyment’ rule to determine t...
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European branch: Indirect taxes conference round-up
IOT’s European branch held its annual indirect taxes conference in London on 11 February.
Review of VAT grouping
HMRC plans to undertake a consultation on three issues relating to VAT groups and cost sharing.
Scotland update
LBTT additional homes supplement reference group Representatives of the CIOT attended a meeting set up by the Scottish ...
VAT: option to tax notifications update
Obtaining acknowledgement of an option to tax (OTT) can be crucial to property deals and transfers of going concerns in ...
VAT medical exemption legislation needs change
Tax Adviser readers will be familiar with the CIOT’s concerns arising from the Rapid Sequence case (see Richard Wild’s a...
What is an environmental tax?
The Environmental Taxes Working Group (ETWG) met on 17 December 2015 to discuss changes in the 2015 Budget, Autumn State...
Scotland update
The Scottish Government published its draft Budget 2016–17 in December and announced its tax proposals for 2016–17....