Indirect Taxes


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. 

The Chartered Institute of Taxation (CIOT) has welcomed the Office of Tax Simplification’s report on VAT that makes recommendations on how the tax can be simplified.

The CIOT comments on the Customs Bill White Paper.

A live blog on report stage and third reading debate on the floor of the House of Commons, which took place between 1.25pm and 5.20pm on Tue 31 Oct. Debate focused on amendments on deemed domicile, termination payments, quarterly reporting and digital record-keeping and treatment of chargeable gains on commercial property by persons with foreign domicile. Government amendments were passed and opposition amendments were defeated.

Below are the briefings / submissions produced on the current Finance Bill by CIOT. Generally speaking documents were provided to Labour and SNP spokespeople as briefings but also made as formal submissions to the Public Bill Committee. 

A live blog on the fifth and sixth public bill committee sittings of Finance Bill 2017-19, which took place on Tuesday 24 October 2017 at 9.25am and 2pm.

The CIOT comments sent to the Department of Exiting the European Union and HMRC on the European (Withdrawal) Bill.

At the time of writing this blog, several members of the Office of Tax Simplification (OTS) are feverishly working on the final report on the UK VAT system. The report, which is expected to be laid in Parliament before the Budget in November 2017, is the culmination of a review which has been taking place over the last twelve months. It is intended that the Chancellor will subsequently make a formal response to the proposals made by the OTS.