Indirect Taxes


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).

The CIOT comments sent to HMRC on the call for evidence Electronic sales suppression.

A private member’s bill seeking to raise the VAT registration threshold and increase the number of exemptions was debated by MPs last week but will not become law.

With a no-deal Brexit appearing increasingly likely, HMRC is now warning that, in that event, 245,000 businesses would face a tsunami of new customs declarations, tariffs and VAT obligations after 29 March.

The CIOT response to the HMRC call for evidence on Amendments to Tax Returns.