One year deferral announced for the VAT domestic reverse charge for construction services
The domestic reverse charge was scheduled to be introduced from 1 October 2019; this has now been deferred to 1 October ...
Indirect Tax
Indirect Tax
Domestic reverse charge for construction services: anti-fraud measure for VAT
The domestic reverse charge (DRC) applies in business to business transactions where the customer is registered for UK V...
Making Tax Digital for VAT
7 August 2019 is the deadline for the first quarterly VAT returns due under MTD (June to August, or ‘stagger one’ return...
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Changes ahead for installing energy-saving materials
The Order amends the scope of Group 2 (installation of energy saving materials), Schedule 7A to the VAT Act 1994....
Making Tax Digital for VAT – still waiting to sign up?
Sign up deadlines For taxpayers that are on a calendar quarter VAT return (‘stagger 1’) and are not otherwise exempt fr...
Plastic Packaging Tax: CIOT response
Background We reported in our April edition that HM Treasury had published its
Making Tax Digital: important updates to VAT Notice 700/22, and enrolling businesses with no Unique Taxpayer Reference
CIOT and ATT continue to work closely with HMRC on the roll out of Making Tax Digital (MTD) and have been instrumental i...
Making Tax Digital for VAT: choosing software
One of the key difficulties encountered by businesses who have not previously used digital products, but who are now try...
CIOT responses to recent VAT consultations
Amendment to VAT Regulation 38: Statutory Instrument technical consultation
Making Tax Digital – important updates to VAT Notice 700/22, and enrolling businesses with no Unique Taxpayer Reference
CIOT and ATT continue to work closely with HMRC on the roll out of Making Tax Digital (MTD) and have been instrumental i...