Indirect Taxes


The CIOT comments on the Charity Tax Commission call for evidence Review of Charitable Tax Reliefs.

The Treasury Committee has held its first evidence session as part of its inquiry into VAT as part of its wider work on Securing the Tax Base. Discussion covered VAT after Brexit, regulation of online marketplaces such as Amazon, the Uber business model, VAT planning by NHS trusts, the scale of the tax gap, Making Tax Digital and VAT, tackling VAT errors, VAT support for small businesses and VAT boundary issues.

The CIOT comments on the HMRC consultation Alternative method of VAT collection – split payment.

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.