Indirect Taxes


The Chartered Institute of Taxation (CIOT) and Association of Taxation Technicians (ATT) respond to the call for evidence on simplification of partial exemption and the Capital Goods Scheme.

The CIOT comments sent to HMRC on VAT reverse charge for building and construction services.

Following the recent consultation period (as reported in June’s Technical Newsdesk, The Value Added Tax (Reduced Rate) (Energy-Saving Materials) Order 2019 was laid on 21 May and comes into effect on 1 October 2019.

This order narrows the scope of the UK’s reduced rate of VAT for installations of energy-saving materials in residential accommodation, with effect from 1 October. There will be two changes that will impact on UK consumers

Our regular update of tax and customs-related developments in secondary legislation.

The CIOT comments sent to HMT on the consultation Plastic packaging tax.

A delegated legislation committee considered three statutory instruments that will be needed in the event of a ‘no deal’ Brexit:

The CIOT comments sent to HMRC on Draft legislation: VAT (Reduced Rate) (Energy-Saving Materials) Order 2019.

The CIOT response to the technical consultation on Amendment to VAT Regulation 38: Statutory Instrument 

MPs took a break from Brexit to debate beer taxation on March 28th, in a debate allocated by the Backbench Business Committee. The prime movers in obtaining the debate were three officers of the All Party Parliamentary Beer Group – Mike Wood and Nigel Evans (both Conservative) and Ruth Smeeth (Labour).