Indirect Taxes


The CIOT comments sent to HMRC in relation to a call for evidence on ‘Alternative method of VAT collection’.

Members will be aware that there will be changes to the VAT Flat Rate Scheme (FRS) coming into effect on 1 April 2017.  We have received the following information concerning those changes.

The CIOT has responded to HMRC’s consultation on the scope of VAT grouping.  

We have continued our engagement with HMRC regarding the proposed changes to the FRS and submitted our comments and concerns to HMRC.

The CIOT made a submission in response to a call for evidence issued by the Economy, Jobs and Fair Work Committee of the Scottish Parliament, in respect of their inquiry on the economic impact of leaving the EU.

The CIOT comments sent to HMRC on Penalty for Participating in VAT fraud. 

The CIOT comments sent to HMRC 14 October 2016 on Soft Drinks Industry Levy.

The CIOT is pleased to contribute to HMRC’s consultation on landfill tax which is seeking to assist those accounting for landfill tax with clarity in understanding the scope of the tax and reliefs available. This has been a particular issue for the waste disposal sector since the previous legislative change in 2009.

With The Scottish Landfill Tax (Qualifying Material) Order 2016 taking effect on 1 October 2016, Revenue Scotland are updating their guidance to take account of the legislative changes being introduced. Revenue Scotland consulted on the draft guidance during July 2016, with the aim of publishing the final version by 15 August 2016. The final amended guidance is intended to replace the current guidance at SLfT2006 in the SLfT Legislation Guidance.

TOGCs can be significant in value so it is essential to accurately identify whether such transactions qualify for VAT-free treatment as a non-supply under Articles 19 and 29 of the Principal VAT Directive 2006/112/EC. In order to assist taxpayers, advisers and HMRC in arriving at the correct position and to afford greater legal certainty, the CIOT, ATT and ICAEW have produced a joint submission to HMRC raising their concerns along with suggested proposals of how to secure greater certainty for all parties involved in these transactions.