Green taxes road map essential before introduction of single climate tax
The CIOT has backed the idea of a single climate tax on businesses in the Treasury consultation, Reforming the business ...
Indirect Tax
Indirect Tax
Pre-registration VAT: assets held when first registered
We have been asked to consider the application of the rules regarding ‘pre-registration VAT’ on assets held when a busin...
Use and enjoyment: making the rule work
The summer Budget announced proposals to extend the ‘use and enjoyment’ rules to prevent VAT avoidance....
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Latest briefings
Deeds of variation
The CIOT and ATT responded to HMRC’s ‘Call for evidence into the use of Deeds of Variation for tax purposes’....
VAT option to tax – progress update
In recent months we have received numerous reports from our members of continuing and excessive delays in the time it ta...
Option to tax: have you experienced delays?
We have received reports from members of continuing delays by the Option to Tax National Unit in responding to options t...
Current VAT property issues
The Indirect Taxes Sub-Committee has been working on VAT issues relating to property.
What's on
Engagement with HMRC, the EU and other policy makers We have had a number of recent interactions with HMRC including:...
Why should I be interested in the vapour recovery scheme?
The CIOT has responded to HMRC’s excise duty consultation, ‘Vapour recovery scheme: options for replacing the extra-stat...