Indirect Taxes


In the 15 months since the referendum on the UK’s membership of the EU, it seems that not a day goes by without articles, webexes or seminars discussing the implications of our forthcoming departure, or the sight or sound of politicians and civil servants of some shape or variety drawing often contradictory red lines.

The Public Accounts Committee held a lively evidence session on tackling VAT fraud and error today. Most of the debate was about non-EU sellers on these online marketplaces avoiding paying VAT.

The Chartered Institute of Taxation (CIOT) has called for greater clarity before HMRC moves ahead with its latest measure to crackdown on VAT non-compliance by overseas companies that trade online.

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.