Indirect Taxes


The CIOT comments on Taxation (Cross-border Trade) Bill: legislating for the UK’s future customs, VAT and excise regimes.

MPs on the Public Bill Committee heard oral evidence and questioned Customs experts, business representatives and other witnesses as they began their deliberations on the Taxation (Cross Border Trade) Bill (also known as the Customs Bill). The CIOT's submission to the committee was discussed.

Report on Taxation (Cross-border Trade) Bill second reading debate in the House of Commons on Monday 8 January 2018.

A live blog of the fifth and sixth public bill committee sittings of Finance (No.2) Bill 2017-19, which took place on Tuesday 16 January at 9.25am and 2pm. Issues debated included double tax relief, offshore trusts, VAT and online marketplaces and landfill tax. Clauses 30-50 were passed along with a range of amendments.

The CIOT comments on The Fulfilment Businesses (Approval Scheme) Regulations 2018.

Eighteen peers took part in a debate on a motion to take note of the future of United Kingdom trade and customs policy in the light of two recent white papers (Preparing for our future UK trade policy (Cm 9470) and Customs Bill: legislating for the UK’s future customs (Cm 9502)).

The CIOT comments sent to HMRC on Large Business compliance - enhancing our risk assessment approach.

17 MPs made speeches, and others contributed through interventions, to the debate on the ‘Ways and Means Resolution’ paving the way for the Taxation (Cross-border Trade) Bill (also known as the Customs Bill). The resolutions were approved, unamended.

In partnership with Bloomberg BNA five leading CIOT members have written analyses of the measures in Autumn Budget 2017. This piece, by CIOT Head of Technical Richard Wild, looks at the VAT measures in the Budget.

Following several member queries, a submission was made by CIOT to HMRC regarding several VAT issues faced by non-resident landlords with opted commercial properties in the UK.