Simplifying the Construction Industry Scheme
The consultation considered three proposals.
Indirect Tax
Indirect Tax
Addressing carbon leakage risk to support decarbonisation
The measures under consideration in the consultation (tinyurl.com/3jhd4vn5) include:
Customs duties and transfer pricing: can we bring these more in line?
Following updates to HMRC customs valuation guidance issued in late 2022, the interaction between transfer pricing and c...
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Finance Bill: regulations for drink deposit return schemes
The deposit return schemes are anticipated to launch throughout the four UK countries on 1 October 2025, at the earliest...
VAT energy saving materials relief: CIOT response to call for evidence
Budget 2023 announced a call for evidence to consider options to reform the VAT relief for the installation of energy sa...
Finance Bill: alcohol duty
Budget 2020 announced a review of alcohol duty, following the UK’s decision to exit from the EU, with the aims of reform...
Extension of the Climate Change Agreement scheme
The CIOT submitted a response (see www.tax.org.uk/ref1109) to the Department for Energy Security and Ne...
Making Tax Digital survey
Following various surveys on Making Tax Digital (MTD) for both Income Tax Self Assessment (ITSA) and VAT, the CIOT and A...
VAT groups with EU branches
The CFE (taxadviserseurope.org) published and submitted its Opinion Statement on VAT groups (
VAT: new penalty system
The CIOT continues to engage with HMRC on the new penalty system. At a recent Penalty Forum meeting, two points of note ...