Indirect Taxes


The CIOT response the Treasury Committee VAT Inquiry. 

The CIOT response to the HMRC call for evidence on VAT registration threshold.

A much-anticipated meeting of the Brexit cabinet committee to consider Post-Brexit Customs arrangements ended inconclusively on Wednesday, according to reports.

Financial Secretary to the Treasury (FST) Mel Stride has confirmed to MPs that both options put forward by the UK Government for post-Brexit UK-EU customs arrangements remain in play.


Commenting on today’s UK - EU conditional agreement on terms for a transition period after Brexit, Alan McLintock, Chair of CIOT’s Indirect Taxes Sub-committee, said:

The CIOT comments sent to HMRC on VAT and Vouchers.

MPs agreed clauses 23-56 of the Taxation (Cross-Border Trade) Bill, in debates which took place on Thursday 1 February. Topics covered included procedure for agreeing changes to Customs and VAT rules, the impact of the move from acquisition VAT to import VAT, and factors to be taken account of when considering excise duty rates. No changes were made to the Bill.

The CIOT comments sent to HMRC on Draft legislation: The Value Added Tax (Amendment) Regulations 2018

MPs on the Public Bill Committee debated the first 12 clauses of the Bill and heard arguments around use of delegated legislation and factors that should be considered in setting customs tariffs.

MPs agree clauses 13-22 of the Taxation (Cross-Border Trade) Bill, in debates which took place on Tuesday 30 January. Topics covered included remedies for dumping, appointment of customs agents and procedures for approving authorised economic operators.