Indirect Taxes

 


The Chartered Institute of Taxation (CIOT) respond to the HMRC consultation document on Notification of uncertain tax treatment by large businesses.

In a guest blog, Jason Collins, chair of the CIOT's new Climate Change Working Group, looks at what role tax might play in delivering a zero carbon Britain

The Chartered Institute of Taxation (CIOT) respond (via the HMRC reponse form) to the HMRC consultation on Plastic Packaging Tax

The government has published further information on what the Northern Ireland Protocol means for moving goods into and out of Northern Ireland. At the heart of the guidance is the commitment to provide extensive support for businesses engaging in new processes. In particular, the government will establish a new Trader Support Service.

The Chartered Institute of Taxation (CIOT) respond to the Ministry of Justice consultation on Retained EU case law.

HMRC has published guidance today for the new postponed VAT accounting rules for imports into the UK from EU and non-EU countries. Taxpayers do not need to apply for the scheme.

A live blog of the eighth public bill committee sitting of Finance Bill 2020 (also known as Finance Bill 2019-21), which took place on Tuesday 16 June 2020 from 2.00pm. Clauses 86-98 were passed, covering (among other things) Air Passenger Duty, various environmental taxes, international trade disputes, .HMRC priority on insolvency, phoenixism and the GAAR.

A live blog of the seventh public bill committee sitting of Finance Bill 2020 (also known as Finance Bill 2019-21), which took place on the morning of Tuesday 16 June 2020. The session covered clauses 72 to 85 in Part 3 of the Bill, which covers areas including IHT, Stamp Duty, VAT, alcohol, tobacco and vehicle excise duties.

The Chartered Institute of Taxation (CIOT) welcomes that construction businesses will get an extra five months to prepare for a major change in accounting for VAT, because of the impact of COVID-19.1 Without a delay there was a risk this major tax change risks hitting SMEs the hardest at a time when they need to protect jobs and livelihoods.

The Chartered Institute of Taxation (CIOT) respond to the Treasury Committee inquiry in to the Spring Budget 2020