VAT groups with EU branches
The CFE (taxadviserseurope.org) published and submitted its Opinion Statement on VAT groups (
Indirect Tax
Indirect Tax
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 ...
VAT: the second-hand motor vehicle payment scheme
The new second-hand motor vehicle payment scheme (‘SHMVPS’) was due to be launched in October 2022.
Most popular reads
Latest briefings
Net zero initiatives: carbon credits and VAT
Following on from our March 2023 article, ‘Tax and the Woodland and Peatland Codes’ (tinyurl.com/54rdynd5...
Response to the VAT treatment of fund management services consultation
Following stakeholder suggestions that the UK could enhance the position of the fund management industry by introducing ...
VAT: more changes for option to tax notifications
© Getty images/iStockphoto Taxpayers have encountered some long-term and severe delays in some areas of HMRC’s VAT cust...
VAT: Modernising the partial exemption special method application process
HMRC have modernised the application process for a partial exemption special method (PESM), with the recent launch of an...
Joint VAT Consultative Committee: VAT rates review project
In the Office of Tax Simplification (OTS) report ‘Value added tax: routes to Simplification’ (tinyur
Online VAT registration
The CIOT and ATT, as well as other stakeholder representatives, have been collating member feedback and making submissio...
Postponed VAT accounting and the non-business use issue
Prior to the UK’s exit from the EU, UK businesses importing goods from the EU would have self-accounted for the tax due ...