Indirect Tax
Indirect Tax
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...
Most popular reads
Latest briefings
Devolved air passenger duty
Background Air passenger duty (APD) is being devolved to Scotland and, if it agrees, Wales.
Deduction of VAT relating to foreign branches – update
We submitted a response to HMRC in April on the proposals to restrict the deduction of VAT incurred in the UK but relati...
VAT default surcharge – progress update
We engaged with HMRC several months ago on the operation of the default surcharge.
Change of direction for green taxation?
The surprise announcement in the summer Budget that the climate change levy (CCL) exemption for renewable energy is to b...
Place of supply of services – HMRC Notice 741A
HMRC published draft changes to Notice 741A but, as a result of comments received, have delayed publication of a change ...
Proposed Welsh landfill disposals tax
Following the passing of the Wales Act 2014, the Welsh government consultation document published on 24 February seeking...
Scotland – devolved tax collaborative
Representatives of the ATT, CIOT and LITRG attended a meeting of Revenue Scotland’s Devolved Tax Collaborative (DTC) on ...